Matches in SemOpenAlex for { <https://semopenalex.org/work/W192308306> ?p ?o ?g. }
- W192308306 abstract "This study investigates the effect of information asymmetry between managers and outsiders on the use of accounts receivable in financing the firm’s operations. The information impounded in receivables pertains to the firm’s customers rather than the firm and therefore differs from the information embedded in other assets. The unique information content of accounts receivable makes it a likely candidate to use as a financing tool for highly information asymmetric firms. Consistent with the Pecking Order Theory, I find that the likelihood of using accounts receivable financing increases with the firm’s information asymmetry. I also find that the innate component of the firm’s earnings quality measure is more influential than the discretionary component in explaining the use of AR financing. This study further suggests an additional method of decomposing the earnings quality measure into its discretionary and innate components using proxies for the discretionary component of the information environment." @default.
- W192308306 created "2016-06-24" @default.
- W192308306 creator A5058145181 @default.
- W192308306 date "2010-01-01" @default.
- W192308306 modified "2023-09-27" @default.
- W192308306 title "Accounts receivable financing and information asymmetry" @default.
- W192308306 cites W1488594536 @default.
- W192308306 cites W1965468077 @default.
- W192308306 cites W1984839164 @default.
- W192308306 cites W1993024334 @default.
- W192308306 cites W2015214812 @default.
- W192308306 cites W2122529435 @default.
- W192308306 cites W2124597406 @default.
- W192308306 cites W2125720994 @default.
- W192308306 cites W2129881428 @default.
- W192308306 cites W2133670123 @default.
- W192308306 cites W2170790204 @default.
- W192308306 cites W2735071234 @default.
- W192308306 cites W3034039979 @default.
- W192308306 cites W3121609486 @default.
- W192308306 cites W3122318539 @default.
- W192308306 cites W3122547505 @default.
- W192308306 cites W3123500154 @default.
- W192308306 cites W3124045842 @default.
- W192308306 cites W3124114405 @default.
- W192308306 cites W3124257397 @default.
- W192308306 cites W3124269021 @default.
- W192308306 cites W3125328856 @default.
- W192308306 cites W2053041655 @default.
- W192308306 hasPublicationYear "2010" @default.
- W192308306 type Work @default.
- W192308306 sameAs 192308306 @default.
- W192308306 citedByCount "3" @default.
- W192308306 countsByYear W1923083062012 @default.
- W192308306 countsByYear W1923083062013 @default.
- W192308306 countsByYear W1923083062021 @default.
- W192308306 crossrefType "journal-article" @default.
- W192308306 hasAuthorship W192308306A5058145181 @default.
- W192308306 hasConcept C10138342 @default.
- W192308306 hasConcept C111472728 @default.
- W192308306 hasConcept C120527767 @default.
- W192308306 hasConcept C121332964 @default.
- W192308306 hasConcept C137577040 @default.
- W192308306 hasConcept C138885662 @default.
- W192308306 hasConcept C144133560 @default.
- W192308306 hasConcept C149933338 @default.
- W192308306 hasConcept C162324750 @default.
- W192308306 hasConcept C168167062 @default.
- W192308306 hasConcept C172983313 @default.
- W192308306 hasConcept C182306322 @default.
- W192308306 hasConcept C202451310 @default.
- W192308306 hasConcept C2776218570 @default.
- W192308306 hasConcept C2779530757 @default.
- W192308306 hasConcept C2781426361 @default.
- W192308306 hasConcept C4577558 @default.
- W192308306 hasConcept C97355855 @default.
- W192308306 hasConceptScore W192308306C10138342 @default.
- W192308306 hasConceptScore W192308306C111472728 @default.
- W192308306 hasConceptScore W192308306C120527767 @default.
- W192308306 hasConceptScore W192308306C121332964 @default.
- W192308306 hasConceptScore W192308306C137577040 @default.
- W192308306 hasConceptScore W192308306C138885662 @default.
- W192308306 hasConceptScore W192308306C144133560 @default.
- W192308306 hasConceptScore W192308306C149933338 @default.
- W192308306 hasConceptScore W192308306C162324750 @default.
- W192308306 hasConceptScore W192308306C168167062 @default.
- W192308306 hasConceptScore W192308306C172983313 @default.
- W192308306 hasConceptScore W192308306C182306322 @default.
- W192308306 hasConceptScore W192308306C202451310 @default.
- W192308306 hasConceptScore W192308306C2776218570 @default.
- W192308306 hasConceptScore W192308306C2779530757 @default.
- W192308306 hasConceptScore W192308306C2781426361 @default.
- W192308306 hasConceptScore W192308306C4577558 @default.
- W192308306 hasConceptScore W192308306C97355855 @default.
- W192308306 hasLocation W1923083061 @default.
- W192308306 hasOpenAccess W192308306 @default.
- W192308306 hasPrimaryLocation W1923083061 @default.
- W192308306 hasRelatedWork W2080635133 @default.
- W192308306 hasRelatedWork W2367271418 @default.
- W192308306 hasRelatedWork W2571740093 @default.
- W192308306 hasRelatedWork W2747765751 @default.
- W192308306 hasRelatedWork W2769309448 @default.
- W192308306 hasRelatedWork W2774356904 @default.
- W192308306 hasRelatedWork W2787238725 @default.
- W192308306 hasRelatedWork W2889484030 @default.
- W192308306 hasRelatedWork W2892421936 @default.
- W192308306 hasRelatedWork W2900444496 @default.
- W192308306 hasRelatedWork W2918031326 @default.
- W192308306 hasRelatedWork W2950952245 @default.
- W192308306 hasRelatedWork W3004317744 @default.
- W192308306 hasRelatedWork W3005916967 @default.
- W192308306 hasRelatedWork W3028635942 @default.
- W192308306 hasRelatedWork W3121333214 @default.
- W192308306 hasRelatedWork W3134683722 @default.
- W192308306 hasRelatedWork W3199609551 @default.
- W192308306 hasRelatedWork W3213896069 @default.
- W192308306 hasRelatedWork W2854028083 @default.
- W192308306 isParatext "false" @default.
- W192308306 isRetracted "false" @default.
- W192308306 magId "192308306" @default.