Unveiling Intangible Assets: Exploring Voluntary Disclosure and Its Interaction with Accounting Conservatism and Analyst Attention on Financing Constraints

This paper examines the relationship between the voluntary disclosure of intangible assets and financing constraints using a sample of 2850 listed companies from 2017 to 2021. Additionally, we examine the moderating effects of prudence in accounting and the attention given to the disclosures by anal...

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Hlavní autoři:	Congrong Li, Zhe Ning
Médium:	Artigo
Jazyk:	Inglês
Vydáno:	MDPI AG 2024-11-01
Edice:	International Journal of Financial Studies
Témata:	intangible assets voluntary disclosure financing constraints accounting conservatism analyst attention
On-line přístup:	https://www.mdpi.com/2227-7072/12/4/111
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