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Keywords: Real asset liquidity
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Journal Articles
Journal:
Managerial Finance
Managerial Finance (2024) 50 (11): 1895–1919.
Published: 31 July 2024
...Wei Huang; Rui-Zhong (R.Z.) Zhang Purpose This study examines the implications of real asset liquidity for accounting conservatism. We investigate whether the liquidity of a firm’s physical assets mitigates lenders’ demand for conservatism by increasing the amount lenders can recover if the firm...
