Search Results - subject:": Financial constraints"

Earnings quality and the cost of debt : a case study of Vietnam

Vu Thi Thuy Van; Dang Ngoc Hung; Nguyen Tram Ngoc; … - In: Cogent business & management 9 (2022) 1, pp. 1-22

This paper examines the impact of earnings quality (EQ) on the Vietnam companies' cost of debt (COD). We use data from companies listed on the Vietnam stock market from 2010 to 2019. In this paper, we develop a model to investigate the influence of audit quality and foreign ownership on COD. We...

Persistent link: https://www.econbiz.de/10014444267

Tax risk assessment, financial constraints and tax compliance : a bibliometric analysis

Boateng, Kwakye; Omane-Antwi, Kwame Boasiako; Queku, … - In: Cogent business & management 9 (2022) 1, pp. 1-21

Theory (POT) and the Extended Parallel Process Model (EPPM) suggest that financial constraints and tax risk assessment could … research efforts have been directed toward tax risk assessment, financial constraints and tax compliance. This paper employs … studies have explored these variables: tax risk assessment, financial constraints and tax compliance. However, joint search …

Persistent link: https://www.econbiz.de/10014444516

Digital transformation and corporate cash holdings in China's A-share listed companies

Sun, Changling; Lin, Ziang; Vochozka, Marek; … - In: Oeconomia Copernicana 13 (2022) 4, pp. 1081-1116

Persistent link: https://www.econbiz.de/10014249553

Financial constraints of EU firms : a sectoral analysis

Asdrubali, Pierfederico; Hallak, Issam; Harasztosi, Péter - 2022

Persistent link: https://www.econbiz.de/10014311448

Sharia-compliance, internal capital allocation and investment policy : evidence from Malaysia

Guizani, Moncef; Abdalkrim, Aafar - In: Montenegrin journal of economics 18 (2022) 1, pp. 77-88

Persistent link: https://www.econbiz.de/10013204457

Tax credit rating and corporate innovation decisions

Yu, Xuehang; Fang, Junxiong - In: China journal of accounting research : CJAR 15 (2022) 1, pp. 1-21

The tax credit rating mechanism was formally implemented in 2014. As an important tax collection and management innovation, it has attracted the attention of regulatory authorities and scholars. Different from the literature that directly examines corporate tax compliance, we focus on the impact...

Persistent link: https://www.econbiz.de/10013269496

Cognitive financial constraints and firm growth

Du, Jun; Bach Nguyen - In: Small business economics : an international journal 58 (2022) 4, pp. 2109-2137

Persistent link: https://www.econbiz.de/10013172733

How prevalent are financial constraints in the U.S.?

Farre-Mensa, Joan; Ljungqvist, Alexander; Schroth, Enrique - 2022

Persistent link: https://www.econbiz.de/10013193941

A study on earnings management of zero-leverage firms from the perspective of financial constraints

Lee, Hyun-Ah - In: Global business and finance review 27 (2022) 1, pp. 28-49

-leverage firms varies depending on financial constraints, whether a consecutive zero-leverage period is associated with the level of … earnings management, and whether this association varies depending on financial constraints. Design/methodology/approach: Using … financial constraints. In the analysis, two types of earnings management behaviors (i.e., accrual-based and real activities …

Persistent link: https://www.econbiz.de/10013197408

How funding matters : reinitiating of new product development and the moderating effect of extramural R&D

Khan, Safiullah - In: Journal of entrepreneurship, management and innovation … 18 (2022) 4, pp. 185-219

Persistent link: https://www.econbiz.de/10013502361