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
格式: text
語言:English
出版: Institutional Knowledge at Singapore Management University 2013
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在線閱讀: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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機構: Singapore Management University
語言: English