Accounting Conservatism, Debt Financing Type and Risk Shifting.
碩士 === 輔仁大學 === 會計學系碩士班 === 99 === The thesis examines the effects of accounting conservatism and types of debt financing on risk shifting. Risk shifting is an investment distortion that is caused by shareholders’ incentives to engage in high-risk projects to the detriment of debt holders. Research...
| Main Authors: | , |
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| Format: | Others |
| Language: | zh-TW |
| Published: |
2011
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| Online Access: | http://ndltd.ncl.edu.tw/handle/87910349760052425670 |