Accounting Restatements and External Financing Choices
There is little research on how accounting information quality affects a firm’s external financing choices. In this paper, we use the occurrence of accounting restatements as a proxy for the reduced credibility of accounting information and investigate how restatements affect a firm’s external finan...
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Main Authors: | CHEN, Xia, CHENG, Qiang, LO, Alvis |
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Format: | text |
Language: | English |
Published: |
Institutional Knowledge at Singapore Management University
2013
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Subjects: | |
Online Access: | https://ink.library.smu.edu.sg/soa_research/869 https://ink.library.smu.edu.sg/context/soa_research/article/1868/viewcontent/ChenX2013AccountingRestatements.pdf |
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Institution: | Singapore Management University |
Language: | English |
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