Exportar Publicação

A publicação pode ser exportada nos seguintes formatos: referência da APA (American Psychological Association), referência do IEEE (Institute of Electrical and Electronics Engineers), BibTeX e RIS.

Exportar Referência (APA) 
Paiva, I. S. (2018). Contracting debt and the quality of financial reporting in private firms. Contaduría y Administración. 63 (3)
Exportar Referência (IEEE) 
I. C. Paiva,  "Contracting debt and the quality of financial reporting in private firms", in Contaduría y Administración, vol. 63, no. 3, 2018
Exportar BibTeX 
@article{paiva2018_1732197150101,
	author = "Paiva, I. S.",
	title = "Contracting debt and the quality of financial reporting in private firms",
	journal = "Contaduría y Administración",
	year = "2018",
	volume = "63",
	number = "3",
	doi = "10.22201/fca.24488410e.2018.1663",
	url = "http://www.cya.unam.mx/index.php/cya"
}
Exportar RIS 
TY  - JOUR
TI  - Contracting debt and the quality of financial reporting in private firms
T2  - Contaduría y Administración
VL  - 63
IS  - 3
AU  - Paiva, I. S.
PY  - 2018
SN  - 0186-1042
DO  - 10.22201/fca.24488410e.2018.1663
UR  - http://www.cya.unam.mx/index.php/cya
AB  - This study investigates whether the quality of firms' financial reporting is influenced by the contracting of debt, using data on Portuguese private firms from 2013 to 2015. More specifically, the study uses earnings smoothing, magnitude of absolute discretionary accruals, and timeliness of disclosure as proxies for financial reporting quality. I find that private firms which contract more debt exhibit higher levels of financial reporting quality. Additionally, firms that contract larger amounts of debt and with a good financial performance tend to exhibit lower quality financial reporting. The results provide strong evidence that private firms have an interest in camouflaging their performance in the presence of higher levels of bank debt.
ER  -