Analyzing the Influence of Accounting Information Quality on Debt Concentration: Moderating Effects of Financial Constraints and Managerial Risk Aversion
Objective: Enhancing the quality and reliability of accounting information augments the potential for sound decision-making and risk evaluation by external stakeholders, ultimately contributing to the rectification of shortcomings in debt contracts. The amount of borrowing from multiple sources vari...
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| Format: | Article |
| Language: | fas |
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University of Tehran
2023-09-01
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| Series: | بررسیهای حسابداری و حسابرسی |
| Subjects: | |
| Online Access: | https://acctgrev.ut.ac.ir/article_95202_f590891602009200a0e504c37e542056.pdf |
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