Does CDS market price intangible asset value? Evidence from SG&A expenditure-Reference-Cited by-同舟云学术

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Does CDS market price intangible asset value? Evidence from SG&A expenditure

Published:2023-05-30 Issue:2 Volume:61 Page:701-728
ISSN:0924-865X
Container-title:Review of Quantitative Finance and Accounting
language:en
Short-container-title:Rev Quant Finan Acc

Author:

Huang Rong,Lin Xintian,Xie Yuan^ORCID

Publisher

Springer Science and Business Media LLC

Subject

Finance,General Business, Management and Accounting,Accounting

Link

https://link.springer.com/content/pdf/10.1007/s11156-023-01165-0.pdf

Reference63 articles.

1. Abid F, Naifar N (2006) The determinants of credit default swap rates: an explanatory study. Int J Theor Appl Financ 9(01):23-42. https://doi.org/10.1142/S0219024906003445

2. Acharya VV, Amihud Y, Litov L (2011) Creditor rights and corporate risk-taking. J Financ Econ 102(1):150–166. https://doi.org/10.1016/j.jfineco.2011.04.001

3. Altman EI (1968) Financial ratios, discriminant analysis and the prediction of corporate bankruptcy. J Financ 23(4):589–609. https://doi.org/10.2307/2978933

4. Anderson MC, Banker RD, Janakiraman SN (2003) Are selling, general, and administrative costs “sticky”? J Account Res 41(1):47–63. https://doi.org/10.1111/1475-679X.00095

5. Anderson MC, Banker RD, Huang R, Janakiraman S (2007) Cost behavior and fundamental analysis of SG&A costs. J Account Audit Financ 22(1):1–28. https://doi.org/10.1177/0148558X0702200103

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