The debt-equity choice when regulatory thresholds are based on equity values : evidence from SOX 404
Year of publication: |
2020
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Authors: | Weber, David P. ; Yang, Yanhua Sunny |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 95.2020, 2, p. 339-364
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Subject: | regulatory thresholds | debt-equity choice | financing | SOX 404 | internal controls | Internes Kontrollsystem | Internal control | Kapitalstruktur | Capital structure | Schätzung | Estimation | Regulierung | Regulation | Fremdkapital | Debt financing |
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