Hong Kong, HK
China
University of Hong Kong - HKU Business School
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Debt Contracting, Audit Opinions, Going Concern Opinions, Explanatory Language
Operating Cash Flow, Start-up Companies, Free Cash Flow, Accrual Accounting
Employee Performance Evaluations, Big N Auditors, Audit Quality, Restatements, Individual Auditor
Base-Ten Thresholds, Firm Visibility, Target-Beating
equity analysts, earnings forecasts, bank loans, information precision
Debt Contracting; International Tax Planning; Earnings Repatriation Taxes; Multinational Firms
Accounting Workforce, Skilled Immigration, H-1B Visa, Wage Gap
Debt contracting, Public bonds, Private loans, Bank monitoring
Big N Auditors, International Debt Markets, Loan Syndicate Structure, Creditor Rights, Trust
Cash Flow Pedagogy, Operating Cash Flow, Direct Method, Indirect Method
Debt Covenant Violation, Strategic Disclosure, Risk-Shifting
Newspapers, Local Media, Disclosure, Monitoring, Agency Problems, Dividend Policy
Stock Liquidity, Investor Disagreement, Internal Governance, Audit Risk
Debt Covenant Violation, Implied Violation, Technical Default, Private Lending Agreements, Debt Contracts
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debt contracts, debt covenant violation, implied violation, private lending agreements, technical default
insufficient capital, poor cash management, poor record keeping and controls, improper product pricing, uncontrolled growth
Credit Ratings; International Tax Planning; Credit Quality; Multinational Firms
Leverage Volatility, Leverage, Credit Ratings, Financial Reporting Quality
Equity Analysts, Earnings Forecasts, Bank Loans, Information Precision
bank loans, earnings forecasts, equity analysts, information precision
