Distinctive features of BBB- and BB-graded firms using earnings management and conservatism : evidence from the Korean market
Youngtae Yoo; Jaehong Lee; Jinho Chang
| Year of publication: |
2014
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|---|---|
| Authors: | Yoo, Youngtae ; Lee, Jaehong ; Chang, James Jinho |
| Published in: |
Review of Pacific Basin financial markets and policies. - Hackensack, NJ [u.a.] : World Scientific, ISSN 0219-0915, ZDB-ID 1465471-4. - Vol. 17.2014, 1, p. 1-31
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| Subject: | Credit ratings | managers' opportunistic behavior | discretionary accruals | accounting conservatism | BBB-graded firms | BB-graded firms | Bilanzpolitik | Accounting policy | Südkorea | South Korea | Rückstellung | Accrual | Führungskräfte | Managers | Konservatismus | Conservatism | Rechnungsabgrenzung | Accruals and deferrals | Corporate Governance | Corporate governance | Gewinnermittlung | Profit determination |
| 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/10010348811