Title :
How does cash flow volatility affect cost of debt and corporate earning management?
Author :
Hung, Chih-min ; Wakayama, Daiki
Author_Institution :
Dept. of Finance, St. John´´s Univ., Taipei
Abstract :
In this study, we explore the impact of cash flow volatility on the costs of debt. Further, we find that managers attempt to manage earnings for good financial performance according cash flow volatility
Keywords :
costing; cash flow volatility; corporate earning management; cost of debt; financial management; Costs; Data engineering; Databases; Finance; Financial management; Fluid flow measurement; Marketing and sales; Measurement standards; Stock markets; Uncertainty;
Conference_Titel :
Computational Intelligence Methods and Applications, 2005 ICSC Congress on
Conference_Location :
Istanbul
Print_ISBN :
1-4244-0020-1
DOI :
10.1109/CIMA.2005.1662308
