The role of accounting conservatism in firms' financial decisions
This paper investigates whether financial reporting conservatism is related to firms’ financial flexibility and their access to capital. If conservatism facilitates monitoring and governance by capital providers, they should be more willing to extend financing and increase firms’ access to capital....
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| Main Author: | |
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| Format: | text |
| Language: | English |
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Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/903 http://aaahq.org/meetings/FARS2012/11-437-PAPER12.pdf |
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| Institution: | Singapore Management University |
| Language: | English |