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Debt Financing and Accounting Conservatism in Private Firms

Author

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  • In†Mu Haw
  • Jay Junghun Lee
  • Woo†Jong Lee

Abstract

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Suggested Citation

  • In†Mu Haw & Jay Junghun Lee & Woo†Jong Lee, 2014. "Debt Financing and Accounting Conservatism in Private Firms," Contemporary Accounting Research, John Wiley & Sons, vol. 31(4), pages 1220-1259, December.
    • Handle: RePEc:wly:coacre:v:31:y:2014:i:4:p:1220-1259
    DOI: 10.1111/1911-3846.12064
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    Cited by:

    1. Archana Jain & Chinmay Jain & Ashok Robin, 2020. "Does accounting conservatism deter short sellers?," Review of Quantitative Finance and Accounting, Springer, vol. 54(3), pages 1075-1100, April.
    2. Cho, Hyungjin & Chung, Ju Ryum & Kim, Young Jun, 2021. "Fixed asset revaluation and external financing during the financial crisis: Evidence from Korea," Pacific-Basin Finance Journal, Elsevier, vol. 67(C).
    3. Araceli Mora & Martin Walker, 2015. "The implications of research on accounting conservatism for accounting standard setting," Accounting and Business Research, Taylor & Francis Journals, vol. 45(5), pages 620-650, August.
    4. Hongmin Chun & Maretno Harjoto & Hakjoon Song, 2023. "Economic policy uncertainty and corporate donation: evidence from private firms in Korea," Review of Managerial Science, Springer, vol. 17(3), pages 909-939, April.
    5. Li, Wanli & Zhou, Jingting & Yan, Ziqiao & Zhang, He, 2020. "Controlling shareholder share pledging and firm cash dividends," Emerging Markets Review, Elsevier, vol. 42(C).
    6. Catherine Heyjung Sonu & Hyejin Ahn & Ahrum Choi, 2017. "Audit fee pressure and audit risk: evidence from the financial crisis of 2008," Asia-Pacific Journal of Accounting & Economics, Taylor & Francis Journals, vol. 24(1-2), pages 127-144, April.
    7. Ferhat D. Zengul & Nurettin Oner & James D. Byrd & Arline Savage, 2021. "Revealing Research Themes and Trends in 30 Top‐ranking Accounting Journals: A Text‐mining Approach," Abacus, Accounting Foundation, University of Sydney, vol. 57(3), pages 468-501, September.
    8. Johnathon Cziffra & Steve Fortin & Zvi Singer, 2023. "Differences in government accounting conservatism across jurisdictions, their determinants, and consequences: the case of Canada and the United States," Review of Accounting Studies, Springer, vol. 28(2), pages 1035-1073, June.
    9. Dan Zhang & Shiguang Ma & Xiaofei Pan, 2023. "How do institutional investors influence accounting conservatism in China?," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(S2), pages 2719-2754, June.
    10. Pan, Xiaofei, 2017. "Accounting conservatism, bank lending and firm investment: Evidence from a quasi-experiment of China's stimulus package," Pacific-Basin Finance Journal, Elsevier, vol. 44(C), pages 64-79.

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