Accruals quality and the cost of debt : evidence from Vietnam
Ha Thi Thu Le, Xuan Vinh Vo, Thi Thuc Vo
| Year of publication: |
2021
|
|---|---|
| Authors: | Ha Thi Thu Le ; Xuan Vinh Vo ; Thi Thuc Vo |
| Published in: |
International review of financial analysis. - Amsterdam [u.a.] : Elsevier, ISSN 1057-5219, ZDB-ID 1133622-5. - Vol. 76.2021, p. 1-10
|
| Subject: | Accruals quality | Cost of debt | Discretionary accruals quality | Information risk | Innate accruals quality | Rückstellung | Accrual | Kapitalkosten | Cost of capital | Rechnungsabgrenzung | Accruals and deferrals | Vietnam | Viet Nam | Verbindlichkeiten | Corporate debt | Asymmetrische Information | Asymmetric information | Qualitätsmanagement | Quality management | Bilanzpolitik | Accounting policy |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.irfa.2021.101726 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012804670