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Keywords: Financing constraints
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Journal Articles
Journal:
Accounting Research Journal
Accounting Research Journal (2026) 39 (3): 337–355.
Published: 18 March 2026
...Jinfeng Xue; Badrul Hisham Kamaruddin Purpose This research aims to evaluate how the new lease accounting standards IFRS 16 and CAS 21 influence financial risk in enterprises; analyze the mediating effects of enterprise financing constraints, financing efficiency and real earnings management...
