The Role of Financial Reporting Quality in Accessing to Financial Debt: Evidence From Italy

Andrea Rey, Giovanni Landi


This paper aims to assess whether financial reporting quality affect the access of Italian Non-SME firms to financial debt. In order to measure the financial reporting quality, we assume as proxy the accrual quality. We carried out a regression analysis, using financial statement data of firms sampled. The results reveal a positive association between financial reporting quality and the access to bank and financial institution debt. In addition, our findings also show no association between financial debt maturity and the accounting quality of firms.

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Copyright (c) 2018 Andrea Rey, Giovanni Landi

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International Journal of Accounting and Financial Reporting  ISSN 2162-3082

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