Financial statement comparability and the market value of cash holdings
Year of publication: |
2020
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Authors: | Ahn, Hyejin ; Choi, Sunhwa ; Yun, Sunho Chris |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 34.2020, 3, p. 1-21
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Subject: | agency problem | financial statement comparability | free cash flow problem | market value of cash holdings | Cash Flow | Cash flow | Cash-Management | Cash management | Vergleich | Comparison | Betriebliche Liquidität | Corporate liquidity | Marktwert | Market value | Jahresabschluss | Financial statement |
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