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1-4 of 4
Keywords: Financial constraints
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Journal Articles
A stitch in time saves nine: Does cybersecurity legislation decrease debt default risk?
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–25.
Published: 04 March 2026
... default risk Operational risk Financial constraints Agency cost To empirically validate these hypothesis, this study leverages the enactment of China’s 2017 Cybersecurity Law (CSL) as an exogenous policy shock, employing a quasi-experimental research design to investigate the causal linkage...
Journal Articles
China’s green bond evolution: addressing financial constraints for sustainable development
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–35.
Published: 19 September 2025
...Feiyang Cheng; Jianlei Han; Xiaolu Hu; Terry Pan; Jing Shi Purpose This paper examines the relationship between green bond issuance and corporate financial constraints, focusing on firms in China. It explores how financial constraints drive firms to issue green bonds, investigates the potential...
Includes: Supplementary data
Journal Articles
Governance in action: How board characteristics mitigate cash flows classification shifting? The moderating role of financial constraints
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–35.
Published: 22 August 2025
... independence are negatively associated with CS, highlighting their effectiveness in curbing activities like CS and improving the financial reporting quality. Furthermore, the findings reveal that financial constraint moderates the association between BCs and CS, as board independence and women directors...
Journal Articles
Industrial robots and firm innovation: big data evidence from China
Available to Purchase
Journal:
Journal of Accounting Literature
Journal of Accounting Literature (2025) 47 (1): 100–128.
Published: 27 October 2023
... Publishing Limited 2023 Emerald Publishing Limited Licensed re-use rights only Industrial robots Firm innovation Financial constraints Human resources The reminder of this paper is organized as follows. Section 2 develops the hypotheses. Section 3 describes the study's data...
