Please use this identifier to cite or link to this item: https://hdl.handle.net/11499/59002
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dc.contributor.authorSelleslagh, T.-
dc.contributor.authorCeustermans, S.-
dc.date.accessioned2025-02-20T19:16:07Z-
dc.date.available2025-02-20T19:16:07Z-
dc.date.issued2024-
dc.identifier.issn1744-9480-
dc.identifier.urihttps://doi.org/10.1080/17449480.2024.2332397-
dc.identifier.urihttps://hdl.handle.net/11499/59002-
dc.description.abstractThis study provides evidence of the relationship between financial reporting quality (FRQ) and access to bank debt for private firms. While existing research has predominantly focused on larger private firms, smaller firms have received far less attention. This study raises the question of whether FRQ is more important for smaller firms, given their greater financial opaqueness and risks. Or, conversely, whether these characteristics diminish the role of FRQ in lending decisions. Employing an extensive dataset of 282,409 private Belgian firms covering 2013 to 2019, we expand on previous empirical research by showing that the association between FRQ and bank debt is not the same for all private firms. Our results suggest that the potential benefits of higher FRQ in increasing bank debt are weaker for smaller firms. Furthermore, we show that the effects of FRQ on bank debt are the strongest for firms with moderate default risk. © 2024 European Accounting Association.en_US
dc.language.isoenen_US
dc.publisherRoutledgeen_US
dc.relation.ispartofAccounting in Europeen_US
dc.rightsinfo:eu-repo/semantics/closedAccessen_US
dc.subjectBank Debten_US
dc.subjectFinancial Reporting Qualityen_US
dc.subjectFirm Sizeen_US
dc.subjectPrivate Firmsen_US
dc.titleThe usefulness of financial reporting quality in the access to bank debt for private firmsen_US
dc.typeArticleen_US
dc.departmentPamukkale Universityen_US
dc.identifier.doi10.1080/17449480.2024.2332397-
dc.relation.publicationcategoryMakale - Uluslararası Hakemli Dergi - Kurum Öğretim Elemanıen_US
dc.authorscopusid57280917700-
dc.authorscopusid57189519200-
dc.identifier.scopus2-s2.0-85189651105-
dc.identifier.scopusqualityQ2-
dc.identifier.wosqualityN/A-
item.openairecristypehttp://purl.org/coar/resource_type/c_18cf-
item.grantfulltextnone-
item.fulltextNo Fulltext-
item.languageiso639-1en-
item.cerifentitytypePublications-
item.openairetypeArticle-
Appears in Collections:Sağlık Bilimleri Fakültesi Koleksiyonu
Scopus İndeksli Yayınlar Koleksiyonu / Scopus Indexed Publications Collection
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