Work

Effect of positive tone in MD&A disclosure on capital structure adjustment speed: evidence from China

Year: 2021

Type: article

Source: Accounting and Finance

DOI: 10.1111/acfi.12777

Authors: Qian Wang, Duowen Wu, Lina Yan

Institutions: Shandong University of Finance and Economics, Zhongnan University of Economics and Law

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: closed

Funder: National Natural Science Foundation of China

Award: G8258163157

OpenAlex ID: W3147301291

FWCI: 12.17

Cites: 70

Cited by: 58

Related to: 10