Search Results - subject:"Financial reporting conservatism"

Equity issues, creditor control and market timing patterns : evidence from leverage decreasing recapitalizations

Kisser, Michael; Rapushi, Loreta - In: Journal of empirical finance 67 (2022), pp. 196-216

Persistent link: https://www.econbiz.de/10013464391

Does financial reporting conservatism mitigate underinvestment?

Hong, Hyun A.; Kim, Yongtae; Lobo, Gerald J. - In: Journal of accounting, auditing & finance : JAAF 34 (2019) 2, pp. 258-283

Persistent link: https://www.econbiz.de/10012169910

Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment : evidence from the collapse of the junk bond market

Kim, Jaewoo - In: Journal of accounting & economics 65 (2018) 1, pp. 148-168

Persistent link: https://www.econbiz.de/10011843877

Loan collateral and financial reporting conservatism : Chinese evidence

Chen, Jeff Zeyun; Lobo, Gerald J.; Wang, Yanyan; Yu, Lisheng - In: Journal of banking & finance 37 (2013) 12, pp. 4989-5006

Persistent link: https://www.econbiz.de/10010341873

Loan collateral and financial reporting conservatism: Chinese evidence

Chen, Jeff Zeyun; Lobo, Gerald J.; Wang, Yanyan; Yu, Lisheng - In: Journal of Banking & Finance 37 (2013) 12, pp. 4989-5006

We examine the relation between the use of collateral and financial reporting conservatism for a sample of Chinese … tangible benefit in the form of lower collateral requirements indicates that lenders value financial reporting conservatism …. However, the benefit from financial reporting conservatism is muted as lenders become more concerned about borrowers’ default …

Persistent link: https://www.econbiz.de/10010709507