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Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets - Softcover

 
9780367688912: Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets
Softcover
ISBN 10: 0367688913 ISBN 13: 9780367688912
Verlag: Routledge, 2023

Inhaltsangabe

Accounting and Debt Markets: Four Pieces on the Role of Accounting Information in Debt Markets provides novel and up-to-date evidence on the role of accounting information in debt markets

Companies and organisations worldwide rely heavily on debt markets for short, medium and long-term financing, and debt markets and financial intermediaries have significant effects on the real economy. Accounting information has various functions in debt markets, including inter alia, informing pricing decisions and credit ratings, determining the allocation of creditor control rights and establishing bank capital adequacy requirements. The chapters in this book provide illustrative discussion, analysis and evidence on the importance of accounting information in credit markets. The first of the four pieces reflects on how a conservative financial reporting system helps firms obtain debt funds and with better conditions, and why this is the case. The second examines the effects of accounting disclosure on credit ratings of private companies and shows that accounting information is useful for credit rating agencies. The two final pieces reflect on how banks should account for credit losses, and on how regulators are tackling this issue.

The chapters in this book were originally published as a special issue of Accounting and Business Research.

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Über die Autorin bzw. den Autor

Mark Clatworthy is Professor of Accounting in the Department of Accounting and Finance at University of Bristol, UK. 

Juan Manuel García Lara

is Professor of Accounting at Universidad Carlos III de Madrid, Spain.

Edward Lee

is Professor of Accounting and Finance at the Alliance Manchester Business School, University of Manchester, UK.

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Verlag
Routledge
Erscheinungsdatum
2023
Sprache
Englisch
ISBN 10 
0367688913
ISBN 13 
9780367688912
Einband
Taschenbuch
Auflage
1
Anzahl der Seiten
150
Herausgeber
Clatworthy Mark, García Lara Juan Manuel, Lee Edward
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