Debt Financing and Accounting Conservatism in Private Firms

Contemporary Accounting ResearchVolume 31, Issue 4 p. 1220-1259 Original Article Debt Financing and Accounting Conservatism in Private Firms† In-Mu Haw, In-Mu Haw Texas Christian UniversitySearch for more papers by this authorJay Junghun Lee, Jay Junghun Lee University of Massachusetts BostonSearch for more papers by this authorWoo-Jong Lee, Woo-Jong Lee The Hong Kong Polytechnic UniversitySearch for more papers by this author In-Mu Haw, In-Mu Haw Texas Christian UniversitySearch for more papers by this authorJay Junghun Lee, Jay Junghun Lee University of Massachusetts BostonSearch for more papers by this authorWoo-Jong Lee, Woo-Jong Lee The Hong Kong Polytechnic UniversitySearch for more papers by this author First published: 24 September 2013 https://doi.org/10.1111/1911-3846.12064Citations: 38 †Accepted by Sudipta Basu. We would like to thank Sudipta Basu, two anonymous referees, Bok Baik, Feng Chen, John Core, Lee-Seok Hwang, Bingbing Hu, Sun Young Kim, Anthony Ng, Chul W. Park, Jong Chool Park, Donghui Wu, and the seminar participants at Hong Kong Baptist University, University of Hong Kong, the 2010 American Accounting Association Annual Meeting, the 2010 Journal of Contemporary Accounting and Economics Symposium, and the 2009 Annual Conference of the World Accounting Frontiers Series for their comments on earlier versions of this paper. Woo-Jong Lee acknowledges the financial support of the Hong Kong Polytechnic University (project code: A-PD1W). Read the full textAboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onFacebookTwitterLinked InRedditWechat Citing Literature Volume31, Issue4Winter 2014Pages 1220-1259 RelatedInformation