Essays on firms' accounting quality

This dissertation consists of two essays that present new evidence on the determinants and consequences of accounting quality. The first essay examines the consequences of earnings quality on a firm’s use of trade credit. I use earnings smoothness, asymmetric timeliness of earnings (conservatism), a...

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Bibliographic Details
Main Author: Yun, Ke
Language:English
Published: University of British Columbia 2015
Online Access:http://hdl.handle.net/2429/54179