SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms · Study

ArticleShelves

ArticleLeverage, R&D expenditures, and accounting conservatism: Evidence from technology firms

Mariem Khalifa2022

OA

Articlegreen2022

Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms

Mariem Khalifa · Samir Trabelsi · Hamadi Matoussi

11 citations·0/0 files stored·The Quarterly Review of Economics and Finance

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 11 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches 1997The conservatism principle and the asymmetric timeliness of earnings1 1992The investment opportunity set and corporate financing, dividend, and compensation policies 1983Discretionary disclosure 2000The effect of international institutional factors on properties of accounting earnings 1984The Capital Structure Puzzle 2008What Matters in Corporate Governance?

Cited by

2020FEMALES IN GOVERNANCE AND CORPORATE TAX AVOIDANCE: THE MODERATING EFFECT OF ACCOUNTING CONSERVATISM

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2020Accounting conservatism and the profitability of corporate insidersarticle · 36 shared references 2011The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisispreprint · 36 shared references 2015The implications of research on accounting conservatism for accounting standard settingarticle · 35 shared references 2016Accounting Conservatism: A Literature Reviewarticle · 35 shared references 2009The Economic Determinants of Conditional Conservatismarticle · 34 shared references 2022Bank Competition and Borrower Conservatismarticle · 33 shared references

Details

Year2022

Typearticle

Published2022-02-25

VenueThe Quarterly Review of Economics and Finance

ISSN-L1062-9769

Languageen

Citations11

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.qref.2022.02.002

openalex_workW4214574644

Links

Imported from OpenAlex (CC0) — nothing here is generated.