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المؤلفSaker, Shada
المؤلفAldamen, Husam
المؤلفAbouelhemdiat, Samah
المؤلفAbu Hassira, Eman
تاريخ الإتاحة2023-11-23T08:12:12Z
تاريخ النشر2015
اسم المنشورAsian Journal of Business and Accounting
المصدرScopus
الرقم المعياري الدولي للكتاب19854064
معرّف المصادر الموحدhttp://hdl.handle.net/10576/49628
الملخصThis 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.
اللغةen
الناشرUniversity of Malaya
الموضوعCost of debt
Discretionary accruals
Emerging market
Firm size
Non-discretionary accruals
العنوانInformation risk and cost of debt in emerging markets: Evidence from Qatar
النوعArticle
الصفحات39-63
رقم العدد1
رقم المجلد8


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