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AuthorSaker, Shada
AuthorAldamen, Husam
AuthorAbouelhemdiat, Samah
AuthorAbu Hassira, Eman
Available date2023-11-23T08:12:12Z
Publication Date2015
Publication NameAsian Journal of Business and Accounting
ResourceScopus
ISSN19854064
URIhttp://hdl.handle.net/10576/49628
AbstractThis 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.
Languageen
PublisherUniversity of Malaya
SubjectCost of debt
Discretionary accruals
Emerging market
Firm size
Non-discretionary accruals
TitleInformation risk and cost of debt in emerging markets: Evidence from Qatar
TypeArticle
Pagination39-63
Issue Number1
Volume Number8
dc.accessType Abstract Only


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