Accounting restatements and external financing choices
There is little research on how accounting information quality affects firms’ external financing choices. In this paper, we use accounting restatement as a proxy for the reduced credibility of accounting information and investigate how restatement affects a firm’s external financing choices. We find...
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| Main Authors: | , , |
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| 格式: | text |
| 語言: | English |
| 出版: |
Institutional Knowledge at Singapore Management University
2012
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| 主題: | |
| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/821 |
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