An empirical analysis of accounting conservatism surrounding share repurchases
Year of publication: |
2020
|
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Authors: | Li, Wilson X. B. ; He, Tina T. ; Marshall, Andrew P. ; Tang, Gordon Y. N. |
Published in: |
Eurasian business review. - Cham : Springer International Publishing AG, ISSN 2147-4281, ZDB-ID 2646820-7. - Vol. 10.2020, 4, p. 609-627
|
Subject: | Accounting conservatism | Share repurchases | Agency cost | Information asymmetry | Financial constraint | Financial distress risk | Aktienrückkauf | Share repurchase | Asymmetrische Information | Asymmetric information | Prinzipal-Agent-Theorie | Agency theory | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy |
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