Does Accounting Conservatism Reduce Default Risk? Evidence from Taiwan
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- Wu, Lingling & Zhang, Yi, 2024. "Social credit system construction and corporate debt dilemmas," Finance Research Letters, Elsevier, vol. 60(C).
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More about this item
Keywords
Default risk; Accounting conservatism; Efficient investments;All these keywords.
JEL classification:
- C21 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Cross-Sectional Models; Spatial Models; Treatment Effect Models
- C23 - Mathematical and Quantitative Methods - - Single Equation Models; Single Variables - - - Models with Panel Data; Spatio-temporal Models
- D21 - Microeconomics - - Production and Organizations - - - Firm Behavior: Theory
- G33 - Financial Economics - - Corporate Finance and Governance - - - Bankruptcy; Liquidation
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