Optimal Accounting Policies Under Financial Constraints: Aggressive Versus Conservative

Masatomo Akita, Yusuke Osaki

doi:10.2139/ssrn.1782602

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Optimal Accounting Policies Under Financial Constraints: Aggressive Versus Conservative

DOI オープンアクセス

Masatomo Akita
Yusuke Osaki

説明

We examine how severity of financial constraints influences a firm’s choice of accounting policy. This paper shows that firms with mild financial constraints choose an aggressive accounting policy and those with severe financial constraints choose a conservative accounting policy.