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Fair value accounting and corporate debt structure · Study

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ArticleFair value accounting and corporate debt structure

Haiping Wang2017

Article2017

Fair value accounting and corporate debt structure

26 citations·0/0 files stored·Advances in Accounting

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1977Determinants of corporate borrowing 1979On financial contracting 2001The relevance of the value relevance literature for financial accounting standard setting: another view 1995The Maturity Structure of Corporate Debt 1991Debt Maturity Structure and Liquidity Risk 1993Understanding Risk and Return 2008Accounting Quality and Debt Contracting 1986Asymmetric Information and Risky Debt Maturity Choice

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2017Fair value accounting and corporate cash holdings

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2018Does Fair Value Accounting Provide More Useful Financial Statements than Current GAAP for Banks?article · 9 shared references 2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidencearticle · 9 shared references 2017Fair value accounting and analyst forecast accuracyarticle · 9 shared references 1998Agency Problems, Information Asymmetries, and Convertible Debt Security Designarticle · 8 shared references 2013Information asymmetry of fair value accounting during the financial crisisarticle · 8 shared references 2018Asset use and the relevance of fair value measurement: evidence from IAS 41article · 8 shared references

Details

Year2017

Typearticle

Published2017-03-02

VenueAdvances in Accounting

ISSN-L0882-6110

Languageen

Citations26

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/j.adiac.2017.02.002

openalex_workW2593025613

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