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

Chih-min Hung, Daiki Wakayama
{"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}
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
分享 分享
微信好友 朋友圈 QQ好友 复制链接
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 去求助
来源期刊
自引率
0.00%
发文量
0
期刊最新文献
A comparison of fuzzy, state space with direct eigenstructure assignment, and PID controller on linearized MIMO plant model Measurement of the cross-sectional contour of H-shaped steel using multiple stereo pairs Feature selection based on bootstrapping Eigenvector methods for automated detection of time-varying biomedical signals Animal toxins: what features differentiate pore blockers from gate modifiers?
×
引用
GB/T 7714-2015
复制
MLA
复制
APA
复制
导出至
BibTeX EndNote RefMan NoteFirst NoteExpress
×
×
提示
您的信息不完整,为了账户安全,请先补充。
现在去补充
×
提示
您因"违规操作"
具体请查看互助需知
我知道了
×
提示
现在去查看 取消
×
提示
确定
0
微信
客服QQ
Book学术公众号 扫码关注我们
反馈
×
意见反馈
请填写您的意见或建议
请填写您的手机或邮箱
已复制链接
已复制链接
快去分享给好友吧!
我知道了
×
扫码分享
扫码分享
Book学术官方微信
Book学术文献互助
Book学术文献互助群
群 号:481959085
Book学术
文献互助 智能选刊 最新文献 互助须知 联系我们:info@booksci.cn
Book学术提供免费学术资源搜索服务,方便国内外学者检索中英文文献。致力于提供最便捷和优质的服务体验。
Copyright © 2023 Book学术 All rights reserved.
ghs 京公网安备 11010802042870号 京ICP备2023020795号-1