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UTJECAJ KVALITETE DOBITI NA TROŠKOVE FINANCIRANJA

Ekonomska misao i praksa, 2017-07, Vol.26 (2), p.677-694 [Peer Reviewed Journal]

Copyright University of Dubrovnik 2017 ;ISSN: 1330-1039 ;EISSN: 1848-963X

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  • Title:
    UTJECAJ KVALITETE DOBITI NA TROŠKOVE FINANCIRANJA
  • Author: Vuković, Marija ; Šodan, Slavko
  • Subjects: Accruals ; Capital markets ; Corporate governance ; Earnings management ; Financial reporting ; Regression analysis ; Studies
  • Is Part Of: Ekonomska misao i praksa, 2017-07, Vol.26 (2), p.677-694
  • Description: This paper investigates whether creditors and company owners recognize greater financial reporting quality and reward those companies with lower cost of financing. Quality and transparent reporting enables owners and potential investors to accurately estimate future cash flows of the company, the value of the company and it reduces the risk of making the wrong investment decisions. Also, creditors can more accurately determine the actual credit ability and indebtedness of the company based on true and fair financial statements. Accordingly, it is assumed that creditors and owners will reward the companies with higher quality financial reporting with lower financing costs. The research was conducted on a sample of companies listed on the capital market in seven Southeastern European countries. Multiple regression models have been used in the analysis of results, which showed that the quality of financial reporting in those Southeastern European countries affects the reduction of debt, but not the cost of capital.
  • Publisher: Dubrovnik: University of Dubrovnik
  • Language: Croatian
  • Identifier: ISSN: 1330-1039
    EISSN: 1848-963X
  • Source: AUTh Library subscriptions: ProQuest Central
    DOAJ Directory of Open Access Journals
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