Inventory policy choice and cost of debt : a private debtholders' perspective
Year of publication: |
2022
|
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Authors: | Ciftci, Mustafa ; Darrough, Masako N. |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 37.2022, 1, p. 229-258
|
Subject: | accruals quality | asymmetric payoffs | cost of debt | downside risk | hidden LIFO reserves | LIFO/FIFO inventory policy | loan spread | unconditional conservatism | Kapitalkosten | Cost of capital | Lagermanagement | Warehouse management | Theorie | Theory | Lagerhaltungsmodell | Inventory model | Rückstellung | Accrual |
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