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Conditional Conservatism and Debt Versus Equity Financing

Goh, Beng Wee - 2016

Extant research suggests that conditional conservatism reduces information asymmetry between a firm and its … shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information … significant amount of external financing, the use of equity (versus debt) increases with the level of conservatism. We also find …

Persistent link: https://www.econbiz.de/10012995207

Debt covenant slack and ex-post conditional accounting conservatism

Kim, Bong Hwan - In: Accounting and business research 50 (2020) 2, pp. 111-134

Persistent link: https://www.econbiz.de/10012226215

External financing and earnings management : evidence in Vietnam

Phuong Bui; Hai Ngo; Khuong Nguyen; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16

This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy. Using a sample of 494 listed non-financial firms from 2009 to 2018, we find that external financing is positively related to earnings management, implying that firms have...

Persistent link: https://www.econbiz.de/10014500393