Accounting environment impact on use of discretionary accruals to raise financing by financially constraint firms with positive projects
The study was conducted to examine the effect of accounting environment on use of discretionary accruals by constrained firms in order to raise finance by debt and equity. For the purpose of the study Germany was chosen as code law country and United Kingdom was chosen as common law country. The dat...
| Main Author: | |
|---|---|
| Format: | Dissertation |
| Language: | English |
| Published: |
University of Oulu
2018
|
| Subjects: | |
| Online Access: | http://urn.fi/URN:NBN:fi:oulu-201806062516 http://nbn-resolving.de/urn:nbn:fi:oulu-201806062516 |