Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/187654 
Year of Publication: 
2016
Citation: 
[Journal:] China Journal of Accounting Research [ISSN:] 1755-3091 [Volume:] 9 [Issue:] 3 [Publisher:] Elsevier [Place:] Amsterdam [Year:] 2016 [Pages:] 175-190
Publisher: 
Elsevier, Amsterdam
Subjects: 
Income smoothing
Earnings smoothing
Cost of debt
Credit spreads
Credit ratings
Garbling
JEL: 
G-12
G-32
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by-nc-nd Logo
Document Type: 
Article

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