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- aggregation classification "A1".
- aggregation creator person.
- aggregation creator person.
- aggregation creator person.
- aggregation date "2015".
- aggregation format "application/pdf".
- aggregation hasFormat 5898117.bibtex.
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- aggregation isPartOf urn:issn:0921-898X.
- aggregation isPartOf urn:issn:1573-0913.
- aggregation language "eng".
- aggregation publisher "Springer".
- aggregation rights "I don't know the status of the copyright for this publication".
- aggregation subject "Business and Economics".
- aggregation title "Financial reporting quality and the cost of debt of SMEs".
- aggregation abstract "This study explores a large and detailed dataset of financial statements of Belgian small and medium-sized enterprises (SMEs) over the 1997–2010 period. Using accruals quality as a proxy for the quality of SMEs’ financial reports, we find that the quality of SMEs’ financial statements is negatively related to those companies’ effective interest cost. This result is also highly economically significant. The findings in this paper are consistent with the idea that earnings are important for creditors in predicting SMEs’ reimbursement capacity (i.e., future cash flows) and that less estimation error in accruals enhances earnings’ ability to predict future cash flows. We deliver evidence of an important economic benefit of financial reporting for SMEs, to wit, the potential to reduce information asymmetry between SMEs and their creditors through higher-quality financial reporting.".
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