The first author is from National Kaohsiung First University of Science and Technology, Kaohsiung City, Taiwan. The second author is from National Taiwan University, Taipei, Taiwan. The authors appreciate the constructive comments of Martin Walker (Editor), an anonymous referee, Chia-Ching Cho, T. K. Chou, Tony Kang and participants at the 2010 Annual Meeting of the American Accounting Association. Any errors or omissions are the responsibility of the authors. (Paper received August, 2011, revised version accepted February, 2013).
Debt Financing and Earnings Management: An Internal Capital Market Perspective
Article first published online: 18 JUN 2013
© 2013 John Wiley & Sons Ltd
Journal of Business Finance & Accounting
Volume 40, Issue 7-8, pages 842–868, September/October 2013
How to Cite
Wang, H.-D. and Lin, C.-J. (2013), Debt Financing and Earnings Management: An Internal Capital Market Perspective. Journal of Business Finance & Accounting, 40: 842–868. doi: 10.1111/jbfa.12030
- Issue published online: 21 OCT 2013
- Article first published online: 18 JUN 2013
Options for accessing this content:
- If you are a society or association member and require assistance with obtaining online access instructions please contact our Journal Customer Services team.
- If your institution does not currently subscribe to this content, please recommend the title to your librarian.
- Login via other institutional login options http://onlinelibrary.wiley.com/login-options.
- You can purchase online access to this Article for a 24-hour period (price varies by title)
- If you already have a Wiley Online Library or Wiley InterScience user account: login above and proceed to purchase the article.
- New Users: Please register, then proceed to purchase the article.
Login via OpenAthens
Search for your institution's name below to login via Shibboleth.
Registered Users please login:
- Access your saved publications, articles and searches
- Manage your email alerts, orders and subscriptions
- Change your contact information, including your password
Please register to:
- Save publications, articles and searches
- Get email alerts
- Get all the benefits mentioned below!