The role of accounting conservatism in capital structure adjustments
Year of publication: |
2021
|
---|---|
Authors: | Ramalingegowda, Santhosh ; Yu, Yong |
Published in: |
Journal of accounting, auditing & finance : JAAF. - London [u.a.] : Sage Publ., ISSN 2160-4061, ZDB-ID 2067574-4. - Vol. 36.2021, 2, p. 223-248
|
Subject: | adjustment speed | capital structure | conservatism | over-levered firms | under-levered firms |
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