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...
Main Author: | |
---|---|
Language: | English |
Published: |
University of British Columbia
2015
|
Online Access: | http://hdl.handle.net/2429/54179 |