Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment : evidence from the collapse of the junk bond market
Jaewoo Kim
| Year of publication: |
February 2018
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|---|---|
| Authors: | Kim, Jaewoo |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 65.2018, 1, p. 148-168
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| Subject: | Accounting conservatism | Asymmetric timely loss recognition | Financial reporting conservatism | Financing frictions | Investment | Supply of capital | Shocks to external capital | Excess bond premium | Schock | Shock | Bilanzpolitik | Accounting policy | Anleihe | Bond | Verlust | Loss | Rechnungswesen | Accounting |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.jacceco.2017.11.010 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011843877