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Accruals quality, financial constraints, and corporate cash holdings

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Published in 2019 at "Managerial Finance"

DOI: 10.1108/mf-12-2018-0621

Abstract: Purpose The purpose of this paper is to examine how information asymmetry driven by earnings quality affects corporate cash holdings. It also investigates the role that financial constraints play in this effect. Design/methodology/approach The paper… read more here.

Keywords: cash holdings; corporate cash; cash; financial constraints ... See more keywords