Earnings management behavior of firms with financial constraints : focusing on firms that issue rRedeemable convertible preferred stocks
Year of publication: |
2023
|
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Authors: | Lee, Hyun-Ah ; Chun, Sungju |
Published in: |
Global business and finance review. - Seoul : People & Global Business Association, ISSN 2384-1648, ZDB-ID 2839730-7. - Vol. 28.2023, 1, p. 58-71
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Subject: | Financial constraints | Financing capacity | Earnings management | Accruals | Redeemable convertible preferred stock | Bilanzpolitik | Accounting policy | Vorzugsaktie | Preference share | Rückstellung | Accrual | Unternehmensfinanzierung | Corporate finance | Kapitalstruktur | Capital structure |
Type of publication: | Article |
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Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | 10.17549/gbfr.2023.28.1.58 [DOI] hdl:10419/305884 [Handle] |
Source: | ECONIS - Online Catalogue of the ZBW |
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