| ชื่อเรื่อง | : | Accounting conservatism, environmental uncertainty and the capital structure |
| นักวิจัย | : | Habib, Ahsan , , Hossain, Mahmud , |
| คำค้น | : | Conservatism, Financial Leverage, Environmental Uncertainty, Australia |
| หน่วยงาน | : | Central Queensland University, Australia |
| ผู้ร่วมงาน | : | - |
| ปีพิมพ์ | : | 2556 |
| อ้างอิง | : | http://hdl.cqu.edu.au/10018/1015944 , acquire1-20140304-091119 , cqu:10595 |
| ที่มา | : | - |
| ความเชี่ยวชาญ | : | - |
| ความสัมพันธ์ | : | - |
| ขอบเขตของเนื้อหา | : | - |
| บทคัดย่อ/คำอธิบาย | : | The purpose of this paper is to examine the effect of reporting conservatism on firm’s capital structure decisions and the role of environmental uncertainty as a moderating variable. While the role of conservatism has been investigated in certain debt-contracting setting, evidence is sparse about the effect of conservatism on the degree of financial leverage. We examine this issue using a sample of Australian firms from 1992 to 2005. We find that accounting conservatism positively affect a firm’s leverage structure. Further, we find that the relation between accounting conservatism and firm leverage is moderated by environmental uncertainty context; however this finding is not robust to all three proxies that we used to measure conservatism. |
| บรรณานุกรม | : |
Habib, Ahsan , , Hossain, Mahmud , . (2556). Accounting conservatism, environmental uncertainty and the capital structure.
กรุงเทพมหานคร : Central Queensland University, Australia. Habib, Ahsan , , Hossain, Mahmud , . 2556. "Accounting conservatism, environmental uncertainty and the capital structure".
กรุงเทพมหานคร : Central Queensland University, Australia. Habib, Ahsan , , Hossain, Mahmud , . "Accounting conservatism, environmental uncertainty and the capital structure."
กรุงเทพมหานคร : Central Queensland University, Australia, 2556. Print. Habib, Ahsan , , Hossain, Mahmud , . Accounting conservatism, environmental uncertainty and the capital structure. กรุงเทพมหานคร : Central Queensland University, Australia; 2556.
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