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Keywords: Interest-bearing debts
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Journal Articles
How does the simultaneous persistence of greater cash holdings and interest-bearing debts impact auditor behavior? Evidence from China
Available to Purchase
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2026) 41 (1): 92–119.
Published: 16 October 2025
...Duo Wang; Jun Wang Purpose In recent years, a notable phenomenon has emerged among Chinese listed companies: the simultaneous persistence of greater cash holdings and interest-bearing debts (SP-GCHID). Instead of directly operating with their existing cash reserves, these companies tend to borrow...
