are exacerbated by financial constraints, induce a preference for granular disclosures. The optimal policy is robust to …

Purpose: This study aims to explore the effect of financial constraints on earnings management by focusing on firms … issuance of RCPS can be an effective indicator to identify firms with financial constraints. Design/methodology/approach: This …-issuing firms. These findings imply that firms with financial constraints engage in aggressive earnings management through …

Purpose This study aims to empirically examine the influence of financial constraints on firm carbon emissions. In … addition to the role of financial constraints in firm-level carbon emissions, this study also examines this influence in the … least square, this study examines the impact of financial constraints on firm-level carbon emissions using a panel of 1 …

the relationship between financial constraints and the exportentry decision of the firms in a lower-middle income country … context. We use new measures of financial constraints in finance literature alongside widely used measures of financial health … be the plausible explanations for our findings. Our results suggest that measures of financial constraints are more …