Earnings quality, investment decisions, and financial constraint

Purpose – The purpose of this study was to investigate the relationship between accruals quality, financial constraint, and investment decisions and if earnings quality affects investment-cash flow sensitivities. Design/methodology/approach – An analysis was conducted of a sample with 10,318 obs...

Full description

Bibliographic Details
Main Authors: Flávio Leonel de Carvalho, Aquiles Elie Guimarães Kalatzis
Format: Article
Language:English
Published: Fundação Escola de Comércio Álvares Penteado 2018-10-01
Series:Revista Brasileira de Gestão De Negócios
Subjects:
Online Access:https://rbgn.fecap.br/RBGN/article/view/3067/pdf