How does cash flow volatility affect cost of debt and corporate earning management?

2005 ICSC Congress on Computational Intelligence Methods and Applications Pub Date : 2005-12-15 DOI:10.1109/CIMA.2005.1662308

Chih-min Hung, Daiki Wakayama

引用次数: 3

Abstract

In this study, we explore the impact of cash flow volatility on the costs of debt. Further, we find that managers attempt to manage earnings for good financial performance according cash flow volatility

查看原文本刊更多论文

现金流波动如何影响负债成本和企业盈余管理?

在本研究中，我们探讨了现金流波动对债务成本的影响。此外，我们发现管理者试图根据现金流波动率来管理良好的财务绩效

本文章由计算机程序翻译，如有差异，请以英文原文为准。

求助全文

约1分钟内获得全文求助全文

来源期刊

2005 ICSC Congress on Computational Intelligence Methods and Applications

自引率

0.00%

发文量