Information risk and cost of debt in emerging markets: Evidence from Qatar
المؤلف | Saker, Shada |
المؤلف | Aldamen, Husam |
المؤلف | Abouelhemdiat, Samah |
المؤلف | Abu Hassira, Eman |
تاريخ الإتاحة | 2023-11-23T08:12:12Z |
تاريخ النشر | 2015 |
اسم المنشور | Asian Journal of Business and Accounting |
المصدر | Scopus |
الرقم المعياري الدولي للكتاب | 19854064 |
الملخص | This study examines the impact of information risk on the cost of debt incurred by companies in Qatar, a vital country within the Gulf Co-operation Council (GCC) and Middle East region. The results suggest that information risk impacts debt pricing in Qatar. More specifically, there is a positive relationship between discretionary accruals and the cost of debt. This suggests that management uses discretionary accruals opportunistically to signal information about the company. However, the findings do not show that the cost of debt is affected by non-discretionary accruals. It is important to note that the reported results differ based on company size. Small companies, in particular, show a negative relationship between discretionary accruals and the cost of debt. This might indicate that discretionary accruals are used by these firms to inform about their performance and as a result creditors react by lowering the cost of debt. |
اللغة | en |
الناشر | University of Malaya |
الموضوع | Cost of debt Discretionary accruals Emerging market Firm size Non-discretionary accruals |
النوع | Article |
الصفحات | 39-63 |
رقم العدد | 1 |
رقم المجلد | 8 |
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