The effect of accounting conservatism on measures of financial constraints
Year of publication: |
2023
|
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Authors: | Kim, Taewoo ; Lee, Byunghwan ; Meng, Bo ; Paik, Daniel Gyung |
Published in: |
The journal of corporate accounting & finance. - Chichester [u.a.] : Wiley InterScience, ISSN 1097-0053, ZDB-ID 2054493-5. - Vol. 34.2023, 2, p. 166-186
|
Subject: | accounting conservatism | financial constraints | financial reporting | Rechnungswesen | Accounting | Liquiditätsbeschränkung | Liquidity constraint | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy |
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