抄録
We examine how severity of financial constraints influences firms' choices of accounting policies. This paper shows that firms with mild financial constraints choose an aggressive accounting policy and those with severe financial constraints choose a conservative accounting policy.
| 本文言語 | English |
|---|---|
| ページ（範囲） | 3179-3191 |
| ページ数 | 13 |
| ジャーナル | Economics Bulletin |
| 巻 | 31 |
| 号 | 4 |
| 出版ステータス | Published - 2011 |
| 外部発表 | はい |
ASJC Scopus subject areas
- 経済学、計量経済学および金融学（全般）