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Impact of Accounting Quality on Methods of Financing. Investment Decision and Capital Expenditures Cash Flow Investment Sensitivity Earnings Management
В наличии
Местонахождение: Алматы | Состояние экземпляра: новый |
Бумажная
версия
версия
Автор: Abolfazl Kholousi and Seyed Hesam Vahghfi
ISBN: 9783659474972
Год издания: 2013
Формат книги: 60×90/16 (145×215 мм)
Количество страниц: 60
Издательство: LAP LAMBERT Academic Publishing
Цена: 23208 тг
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Аннотация: In this book, we tried to investigate a relationship between accounting quality and method of financing. In other words, we investigated an impact of accounting quality and investment restrictions and methods of financing. Furthermore, we used controlling variables like size of company, tangibility, leverage, ROE in order to evaluate the performance of company’s investment. Following we used two methods of least-squares and endogenous switching regression and results indicated that internal information played a complementary role for accounting quality and by improving accounting quality; impact of asymmetry information on cash flow investment will decrease. Moreover, there was a negative and significant relationship exists between accounting quality and cash flow investment. In other words, by improving accounting quality; cash flow investment will decrease, and it leads to reduce financial restrictions. Following, we tested impact of accounting quality on bank credits and capital rising.Consequently, by increasing accounting quality, the amount of credit banks will increase. Meanwhile, there was not significant relationship between accounting quality and capital rising.
Ключевые слова: Funding, Accounting quality, Non-discretionary Accruals (normal), Discretionary Accruals (Abnormal), Cash Flow Investment