The effect of accounting conservatism on measures of financial constraints
Taewoo Kim, Brandon Byunghwan Lee, Bo Meng, Daniel Gyung Paik
| Year of publication: |
2023
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| Authors: | Kim, Taewoo ; Lee, Byunghwan ; Meng, Bo ; Paik, Daniel Gyung |
| Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 34.2023, 2, p. 166-186
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| Subject: | accounting conservatism | financial constraints | financial reporting | Rechnungswesen | Accounting | Liquiditätsbeschränkung | Liquidity constraint | Betriebliche Finanzwirtschaft | Managerial finance | Bilanzpolitik | Accounting policy | Konservatismus | Conservatism | Bilanzierungsgrundsätze | Accounting standards | IFRS |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1002/jcaf.22602 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014279499