CDS channels of influence on discretionary accruals
Hao Cheng and Kian Guan Lim
| Year of publication: |
2024
|
|---|---|
| Authors: | Cheng, Hao ; Lim, Kian-Guan |
| Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 39.2024, 3, p. 855-882
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| Subject: | credit default swaps | earnings quality | absolute abnormal earnings accruals | trade credit exposures | risk management | Kreditderivat | Credit derivative | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Risikomanagement | Risk management | Lieferantenkredit | Trade credit | Kreditrisiko | Credit risk | Rechnungsabgrenzung | Accruals and deferrals | Gewinnermittlung | Profit determination | Kreditversicherung | Credit insurance |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1177/0148558X221081990 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014584650