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~language:"fra"
~subject:"Capital structure"
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Accounting quality and debt concentration : evidence from internal control weakness disclosures
Li, Ningzhong
;
Lou, Yun
;
Otto, Clemens A.
;
Moerman, …
-
2014
We examine the relation between accounting quality and debt concentration in corporate capital structures (i.e., firms' tendency to rely predominantly on only a few types of debt). Motivated by theoretical and empirical research that supports a strong link between debt concentration and...
Persistent link: https://www.econbiz.de/10010502053
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Rethinking nudges
Mongin, Philippe
;
Cozic, Mikaël
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2014
behavioural economics, compared with that of classical rational choice
theory
, to account for successful interventions. After …
Persistent link: https://www.econbiz.de/10010502145
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