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Accruals quality and the cost of debt : The European evidence

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dc.contributor.authorEliwa, Yasser
dc.contributor.authorGregoriou, Andros
dc.contributor.authorPaterson, Audrey
dc.contributor.institutionUniversity of Aberdeen.Business Schoolen
dc.contributor.institutionUniversity of Aberdeen.Accountancyen
dc.date.accessioned2019-09-27T09:00:08Z
dc.date.available2019-09-27T09:00:08Z
dc.date.issued2019-01-01
dc.description.statusPeer revieweden
dc.format.extent19
dc.format.extent467823
dc.identifier144359572
dc.identifiera9b7aaa0-493c-41f3-839e-d361f1a1aaf3
dc.identifier85067185863
dc.identifier.citationEliwa, Y, Gregoriou, A & Paterson, A 2019, 'Accruals quality and the cost of debt : The European evidence', International Journal of Accounting and Information Management, vol. 27, no. 2, pp. 333-351. https://doi.org/10.1108/IJAIM-01-2018-0008en
dc.identifier.doi10.1108/IJAIM-01-2018-0008
dc.identifier.iss2en
dc.identifier.issn1834-7649
dc.identifier.otherRIS: urn:BA3FB642E5F086C5273CECD180AE2B67
dc.identifier.otherMendeley: e7ae83c9-633e-3ad3-b831-b07508ae29fc
dc.identifier.otherORCID: /0000-0002-9157-8013/work/71759025
dc.identifier.urihttp://hdl.handle.net/2164/13005
dc.identifier.urlhttp://www.mendeley.com/research/accruals-quality-cost-debt-european-evidenceen
dc.identifier.urlhttp://www.scopus.com/inward/record.url?scp=85067185863&partnerID=8YFLogxKen
dc.identifier.vol27en
dc.language.isoeng
dc.relation.ispartofInternational Journal of Accounting and Information Managementen
dc.subjectearnings quality (EQ)en
dc.subjectaccruals quality (AQ)en
dc.subjectthe cost of debt (CoD)en
dc.subjectEuropeen
dc.subjectEUen
dc.subjectAccruals qualityen
dc.subjectIFRSen
dc.subjectEarnings qualityen
dc.subjectThe cost of debten
dc.subjectHF5601 Accountingen
dc.subjectAccountingen
dc.subjectManagement of Technology and Innovationen
dc.subjectManagement Information Systemsen
dc.subject.lccHF5601en
dc.titleAccruals quality and the cost of debt : The European evidenceen
dc.typeJournal articleen

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