Does earnings management matter for firm leverage? An international analysis

Autor:	Tung Lam Dang, Phuong Dung Le, Man Dang, Quang Minh Nhi Nguyen, Hoa Nhan Nguyen, Darren Henry
Rok vydání:	2018
Předmět:	Economics and Econometrics 050208 finance Leverage (finance) Capital structure Financial economics 05 social sciences 050201 accounting Information environment Information asymmetry Earnings management Accounting 0502 economics and business Business Finance
Zdroj:	Asia-Pacific Journal of Accounting & Economics. 28:482-506
ISSN:	2164-2257 1608-1625
DOI:	10.1080/16081625.2018.1540938
Popis:	This paper examines the relation between corporate information environment and capital structure decisions, and whether this association changes with cross-country institutional environments. Using...
Databáze:	OpenAIRE
Externí odkaz:	https://explore.openaire.eu/search/publication?articleId=doi_________::8ed1f16c0e765e0d70455549a3877555 https://doi.org/10.1080/16081625.2018.1540938 Zobrazit plný text záznamu