Accounting restatements and corporate cash policy
Year of publication: |
2020
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Authors: | Chen, Huili ; Chen, Zhihong ; Dhaliwal, Dan S. ; Huang, Yuan |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 35.2020, 2, p. 290-317
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Subject: | financial statement restatements | financial reporting credibility | cash holdings | fund allocation | precautionary savings | shareholder control | real effect | Jahresabschluss | Financial statement | Cash-Management | Cash management | Betriebliche Liquidität | Corporate liquidity | Corporate Governance | Corporate governance |
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