Conservative accounting yields excessive risk-taking; a note
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More about this item
Keywords
accounting; risk-taking; business taxation; corporate investment;All these keywords.
JEL classification:
- H25 - Public Economics - - Taxation, Subsidies, and Revenue - - - Business Taxes and Subsidies
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2013-11-14 (Accounting and Auditing)
- NEP-BEC-2013-11-14 (Business Economics)
- NEP-RMG-2013-11-14 (Risk Management)
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