现金流波动如何影响负债成本和企业盈余管理?

Chih-min Hung, Daiki Wakayama
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引用次数: 3

摘要

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。
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
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