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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格式: | text |
語言: | English |
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Institutional Knowledge at Singapore Management University
2012
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在線閱讀: | https://ink.library.smu.edu.sg/soa_research/874 https://ink.library.smu.edu.sg/context/soa_research/article/1873/viewcontent/SSRN_id1325261.pdf |
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