Conditional conservatism and debt versus equity financing

• المؤلفون الرئيسيون: Goh, Beng Wee, Lim, Chee Yeow, Lobo, Gerald J., Tong, Yen Hee
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2019
• الموضوعات: Business::Accounting; Conditional Conservatism; Equity
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/107100; http://hdl.handle.net/10220/49048
• المؤسسة: Nanyang Technological University

Extant research suggests that conditional conservatism reduces information asymmetry between a firm and its shareholders as well as its debtholders. However, there is little evidence on whether conditional conservatism reduces information asymmetry differentially for shareholders and debtholders. We...