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FINANCIAL ECONOMICS

Value of cash and accounting conservatism: The role of audit quality and firm growth

ORCID Icon, , & | (Reviewing editor)
Article: 1816281 | Received 26 Apr 2020, Accepted 25 Aug 2020, Published online: 14 Sep 2020

Figures & data

Figure 1. Conceptual framework of current research.

Figure 1. Conceptual framework of current research.

Table 1. Descriptive statistics and non-parametric method for comparing industrial sectors

Table 2. Correlation matri

Table 3. Null: Unit root (assume common Unit root test)

Table 4. Regression result for specified hypotheses

Table 5. Regression result for first and fourth quarter firm growth

Table 6. Variable definition

Figure 2. Cash value tendency and firm growth.

Figure 2. Cash value tendency and firm growth.

Figure 3. The firm growth and accounting conservatism.

Figure 3. The firm growth and accounting conservatism.

Figure 4. Cash value, accounting conservatism and growth in the period 2008–2017.

Figure 4. Cash value, accounting conservatism and growth in the period 2008–2017.