{"title":"现金流波动如何影响负债成本和企业盈余管理?","authors":"Chih-min Hung, Daiki Wakayama","doi":"10.1109/CIMA.2005.1662308","DOIUrl":null,"url":null,"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","PeriodicalId":306045,"journal":{"name":"2005 ICSC Congress on Computational Intelligence Methods and Applications","volume":"7 1","pages":"0"},"PeriodicalIF":0.0000,"publicationDate":"2005-12-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"3","resultStr":"{\"title\":\"How does cash flow volatility affect cost of debt and corporate earning management?\",\"authors\":\"Chih-min Hung, Daiki Wakayama\",\"doi\":\"10.1109/CIMA.2005.1662308\",\"DOIUrl\":null,\"url\":null,\"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\",\"PeriodicalId\":306045,\"journal\":{\"name\":\"2005 ICSC Congress on Computational Intelligence Methods and Applications\",\"volume\":\"7 1\",\"pages\":\"0\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2005-12-15\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"3\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"2005 ICSC Congress on Computational Intelligence Methods and Applications\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1109/CIMA.2005.1662308\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"2005 ICSC Congress on Computational Intelligence Methods and Applications","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1109/CIMA.2005.1662308","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
How does cash flow volatility affect cost of debt and corporate earning management?
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