Impact of credit rating downgrades and tightness of accounting standards on earnings management in listed SMES

Impact of credit rating downgrades and tightness of accounting standards on earnings management in listed SMES

Due to its nature, funding remains the main problem for listed small and medium-sized enterprises (SMEs) globally. To overcome such a problem, there is a trend of using credit rating as the benchmark to appraise funding opportunities and applications in listed SMEs. As credit rating levels vary acro...

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Váldodahkkit: Ying Zhee Lim, Anna Azriati Che Azmi, Tuan Hock Ng
Materiálatiipa: Artihkal
Giella:English
Almmustuhtton: LLC "CPC "Business Perspectives" 2024-07-01
Ráidu:Investment Management & Financial Innovations
Fáttát:
accounting reporting decision
accounting standards
credit rating downgrades
experiment
Liŋkkat:https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20389/IMFI_2024_03_Lim.pdf

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https://www.businessperspectives.org/images/pdf/applications/publishing/templates/article/assets/20389/IMFI_2024_03_Lim.pdf

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