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Original Articles

How Do Financial Constraints Relate to Financial Reporting Quality? Evidence from Seasoned Equity Offerings

Pages 527-557 | Received 19 Feb 2015, Accepted 24 Dec 2016, Published online: 26 Jan 2017

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Read on this site (4)

K. Hung Chan, Kenny Z. Lin, Phyllis L. L. Mo & Pauline W. Wong. (2023) Does IFRS convergence improve earnings informativeness? An analysis from the book-tax tradeoff perspective. Accounting and Business Research 53:2, pages 158-184.
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Ahmet C. Kurt, Mary J. Becker, Rani Hoitash & Udi Hoitash. (2023) Financial Constraints, Auditing, and External Financing. European Accounting Review 0:0, pages 1-30.
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Charilaos Mertzanis, Hazem Marashdeh & Asma Houcine. (2023) Do financing constraints affect the financial integrity of firms?. International Review of Economics & Finance.
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Solomon Opare, Muhammad Houqe & Tony van Zijl. (2022) Earnings management and underperformance after seasoned equity offerings: a cross-country study. International Journal of Managerial Finance 19:5, pages 1053-1075.
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Rizky Eriandani, Fidelis Arastyo Andono, Dianne Frisko Koan, Muhammad Wisnu Girindratama & Esti Dwi Rinawiyanti. (2023) Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi Unit Usaha BUMDes Mitra Warga Desa Kesiman. International Journal of Community Service Learning 7:1, pages 112-120.
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Zhijun Lin & Longmei Wang. (2022) Analyst following, financial constraint, and audit opinion shopping: From the perspective of earning management. Journal of International Financial Management & Accounting 34:1, pages 71-96.
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Hajar El Mouttaqui & Feras Salama. (2023) Organizational Form and Audit Pricing. SSRN Electronic Journal.
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Muhammad Kaleem Khan, Yixuan Qin & Chengsi Zhang. (2021) Financial structure and earnings manipulation activities in China. The World Economy 45:8, pages 2593-2621.
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Ammar Hussain, Minhas Akbar, Muhmmad Kaleem Khan, Marcela Sokolová & Ahsan Akbar. (2022) The Interplay of Leverage, Financing Constraints and Real Earnings Management: A Panel Data Approach. Risks 10:6, pages 110.
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Theodora Bermpei, Antonios Nikolaos Kalyvas, Lorenzo Neri & Antonella Russo. (2021) Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States. Review of Quantitative Finance and Accounting 58:2, pages 795-845.
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Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas & David Windisch. (2021) Product Market Competition and Firms’ Disclosure of Cross‐segment Differences in Performance. Abacus 57:4, pages 709-736.
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Jun Hyeok Choi, Saerona Kim, Dong-Hoon Yang & Kwanghee Cho. (2021) Can Corporate Social Responsibility Decrease the Negative Influence of Financial Distress on Accounting Quality?. Sustainability 13:19, pages 11124.
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Min-Rui Choo, Chih-Wei Wang, Chi Yin & Jie-Lun Li. (2020) Managerial Ability and External Financing. Asia-Pacific Financial Markets 28:2, pages 207-241.
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Chengyun Liu, Kun Su & Miaomiao Zhang. (2021) Water disclosure and financial reporting quality for social changes: Empirical evidence from China. Technological Forecasting and Social Change 166, pages 120571.
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Mabel D. Costa, Ahsan Habib & Md. Borhan Uddin Bhuiyan. (2021) Financial constraints and asymmetric cost behavior. Journal of Management Control 32:1, pages 33-83.
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Abdulaziz Mohammed Alsahlawi, Kaouther Chebbi & Mohammed Abdullah Ammer. (2021) The Impact of Environmental Sustainability Disclosure on Stock Return of Saudi Listed Firms: The Moderating Role of Financial Constraints. International Journal of Financial Studies 9:1, pages 4.
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Muhammad Farhan Malik, John Nowland & Sherrena Buckby. (2021) Voluntary adoption of board risk committees and financial constraints risk. International Review of Financial Analysis 73, pages 101611.
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Ahsan Habib & Mabel D. Costa. (2020) Debt maturity structure and cost stickiness. Journal of Corporate Accounting & Finance 32:1, pages 78-89.
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Md Mamunur Rashid. (2020) Presence of professional accountant in the top management team and financial reporting quality. Journal of Accounting & Organizational Change 16:2, pages 237-257.
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Xiafei Li & Di Luo. (2019) Financial constraints, stock liquidity, and stock returns. Journal of International Financial Markets, Institutions and Money 63, pages 101139.
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Min Zhang, Haoran Xu, Lijing Tong & Tingting Ye. (2018) International evidence on economic policy uncertainty and asymmetric adjustment of audit pricing: Big 4 versus non‐big 4 auditors. Journal of Business Finance & Accounting 45:5-6, pages 728-756.
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Mary J Becker, Rani Hoitash, Udi Hoitash & Ahmet C. Kurt. (2020) Financial Constraints, Auditing, and External Financing. SSRN Electronic Journal.
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Roland Königsgruber, Pietro Perotti, Oliver Schinnerl, Fanis Tsoligkas & David Windisch. (2020) Product Market Competition and Firms’ Disclosure of Cross-Segment Differences in Performance. SSRN Electronic Journal.
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