Does Accounting Conservatism Reduce Default Risk? Evidence from Taiwan
<p>Differing from existing research focusing on the relations between default risk and equity returns, corporate governance, tax allowance, this paper investigates whether accounting conservatism (accounting conservative reporting) reduces default risk. We adopt Taiwanese high-tech and traditi...
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| Format: | Article |
| Language: | English |
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EconJournals
2018-07-01
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| Series: | International Journal of Economics and Financial Issues |
| Online Access: | https://www.econjournals.com/index.php/ijefi/article/view/6599 |