Description
Title: Investigating the Link Between New Bank Debt and Earnings Management: Italian SMEs’ Experience
Abstract: In a bank-oriented economy, this study looks into how private SMEs manage their earnings in relation to bank debt. We use a sample of 4866 private Italian SMEs from 2005 to 2012 in this study and suggest a new metric to isolate the annual increase in bank debt. According to the findings of our OLS regression, firms engage in higher income-increasing earnings management, as measured by discretionary accruals, in the fiscal year prior to a new bank loan application, even though bank monitoring is an effective mechanism to limit firms’ earnings management. The results are not impacted by endogeneity and are robust to various econometric specifications.
Keywords: earnings management; bank debt; bank monitoring; financial reporting
Paper Quality: SCOPUS / Web of Science Level Research Paper
Subject: Economics
Writer Experience: 20+ Years
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