1st Edition
Accounting and Debt Markets Four Pieces on the Role of Accounting Information in Debt Markets
Introduction
Mark Clatworthy, Juan Manuel García Lara and Edward Lee
1. Conservatism in debt contracting: theory and empirical evidence
Fernando Peñalva and Alfred Wagenhofer
2. The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study
Michael J. Peel
3. Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses
Noor Hashim, Weijia Li and John O'Hanlon
4. Bank loan loss accounting and its contracting effects: the new expected loss models
Begoña Giner and Araceli Mora
Biography
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.
