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The role of accruals quality in the access to bank debt

  • Autores: Pedro Juan García Teruel, Pedro Martínez Solano, Juan Pedro Sánchez Ballesta
  • Localización: Documentos de Trabajo FUNCAS, ISSN-e 1988-8767, Nº. 656, 2012
  • Idioma: inglés
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  • Resumen
    • This work analyses the effect of accruals quality in the access of firms to bank debt in a panel data of SME Spanish firms. The results show, even when we control for other determinants of bank debt and for the possible endogeneity between bank debt and accruals quality, a positive effect of accruals quality on bank debt, which suggests that higher precision of earnings reduces information asymmetries with banks and favours the access of firms to bank loans.


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