Financial statement comparability and corporate cash holdings

Author:

Habib Ahsan,Monzur Hasan Mostafa,Al-Hadi Ahmed

Publisher

Elsevier BV

Subject

Accounting

Reference70 articles.

1. Accounting Principles Board, 1970. Statement No. 4: Basic Concepts and Accounting Principles Underlying Financial Statements of Business Enterprises. AICPA, New York.

2. Aggregate risk and the choice between cash and lines of credit;Acharya;J. Fin.,2013

3. Ahrends, M., Drobetz, W., Puhan, T.X., 2016. Cyclicality of growth opportunities and the value of cash holdings, August 3. Available at SSRN, doi:10.2139/ssrn.2644749.

4. The cash flow sensitivity of cash;Almeida;J. Fin.,2004

5. Another look at the instrumental variable estimation of error-components models;Arellano;J. Econ.,1995

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