Can managers use discretionary accruals to ease financial constraints? : evidence from discretionary accruals prior to investment
James S. Linck; Jeffry Netter; Tao Shu
| Year of publication: |
2013
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|---|---|
| Authors: | Linck, James S. ; Netter, Jeffry M. ; Shu, Tao |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 88.2013, 6, p. 2117-2143
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| Subject: | financial constraints | discretionary accruals | investment | signaling | valuation | external financing | Rückstellung | Accrual | Bilanzpolitik | Accounting policy | Liquiditätsbeschränkung | Liquidity constraint | Investition | Investment | Rechnungsabgrenzung | Accruals and deferrals | Unternehmensfinanzierung | Corporate finance |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010231043