Boulder, CO 80309-0419
University of Colorado at Boulder
in Total Papers Downloads
in Total Papers Citations
audit quality, cost of equity capital, earnings management, state-owned enterprises
earnings forecasts, financial analysts, earnings management, meet or beat expectations
Accounting conservatism, Debt contracting, State-owned enterprises, State-owned banks
Earnings persistence; Free cash flow; Fundamentals-driven changes in cash, Suboptimal cash build-up, Suboptimal cash reduction; Market efficiency with respect to changes in cash
Earnings persistence; Free cash flow; Fundamentals-driven changes in cash; Suboptimal cash build-up; Suboptimal cash reduction; Market efficiency with respect to changes in cash
Loan collateral, Financial reporting conservatism, Debt contracting, Default risk, Asset tangibility
XBRL reporting; tax aggressiveness; information processing costs; institutional ownership
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