2018•세무와 회계저널Requires access

The Effect of Accruals Quality on Credit Rating and Cost of Debt－Focus on the Innate and Discretionary of Accruals Quality－

Jong‐Il Park, Sangmin Jung

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Key concepts: Accrual, Quality (philosophy), Business, Debt, Credit rating, Accounting, Financial system, Finance

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The Effect of Accruals Quality on Credit Rating and Cost of Debt－Focus on the Innate and Discretionary of Accruals Quality－ — Research Paper | ScholarLens