Corporate debt financing and earnings quality
By Aloke Ghosh, Doo-cheol Moon. 2010
110 citations recorded by the source corpus.
Subfields: Accounting, Strategy and Management
View Paper: https://www.semanticscholar.org/paper/6b42891e9f24c39ece2a9f47d17127323679e94b
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In Accounting
- Sonia Baños-Caballero
- Pedro J. García-Teruel
- P. Martínez‐Solano
- Ebraheem Saleem Salem Alzoubi
- Godfred A. Afrifa
- Chong-Chuo Chang
- Kesseven Padachi
- Thorsten Knauer
In Strategy and Management
Citations in the corpus
- Financing of working capital requirement, financial flexibility and SME performance (2016, methodology): “In Column (2), following Ghosh and Moon (2010), we use an alternative research design based on spline regressions to give robustness to the results obtained from Equation (1).”
- Effect of Financial Reporting Quality on Sustainability Information Disclosure (2015, unknown): “Leverage (LEVERAGE) To reflect the debt effect, we include the LEVERAGE variable, which measures the risk of debt or default and is calculated as the ratio of debt to equity (Clarkson et al., 2008; Ghosh and Moon, 2010).”
- Audit quality, debt financing, and earnings management: Evidence from Jordan (2017, background): “This result is in line with previous studies, such as Ahn and Choi (2009), and Ghosh and Moon (2010), and supports H6.”