Research Explorer

Project

Earnings attributes and debt financing of non-listed companies
Code
01N01212
Duration
01 January 2012 → 31 August 2017
Funding
Regional and community funding: Special Research Fund
Research disciplines
  • Social sciences
    • Financial economics
    • Accounting and auditing
Keywords
earnings non-listed companies debt financing
 
Project description
 

The reported earnings number is used in the debt contracting process. The purpose of this project is to study the determinants of non-listed companies’ earnings attributes, and the impact of those attributes on (1) the extent to which those companies are financed with debt, and (2) those companies’ debt contracting terms.