Please use this identifier to cite or link to this item:
https://cuir.car.chula.ac.th/handle/123456789/81212
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DC Field | Value | Language |
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dc.contributor.advisor | Pornanong Budsaratragoon | - |
dc.contributor.author | Chapit Asirapongporn | - |
dc.contributor.other | Chulalongkorn University. Faculty of Commerce and Accountancy | - |
dc.date.accessioned | 2022-11-03T03:20:40Z | - |
dc.date.available | 2022-11-03T03:20:40Z | - |
dc.date.issued | 2021 | - |
dc.identifier.uri | http://cuir.car.chula.ac.th/handle/123456789/81212 | - |
dc.description | Independent Study (M.Sc.)--Chulalongkorn University, 2021 | - |
dc.description.abstract | This study investigates how accounting quality relates to financial constraints at the firm level. In this study, our first hypothesis is that higher accounting quality reduces financial constraints at the firm level. Our second hypothesis is that higher accounting quality reduces financial constraints more after IFRS adoption in 2011 than before IFRS adoption in Thailand. Our third hypothesis is that higher accounting quality reduces financial constraints more in state-owned enterprises than in privately-owned enterprises. Lastly, auditing quality could be another proxy of accounting quality. Therefore, our fourth hypothesis is that higher auditing quality reduces financial constraints at the firm level. In this study. Our results in the first hypothesis are consistent for KZ index and WW index model. However, the results in WW index model show a strong relation between accounting quality and financial constraints when compared to KZ index model. Therefore, we choose WW index to represent our results for hypothesis 2, 3 and 4. For the second hypothesis, there is no statical evidence to support this hypothesis. For the third hypothesis, our results are consistent with our expectation. For the fourth hypothesis, our test results are consistent with our expectation. | - |
dc.language.iso | en | - |
dc.publisher | Chulalongkorn University | - |
dc.relation.uri | http://doi.org/10.58837/CHULA.IS.2021.73 | - |
dc.rights | Chulalongkorn University | - |
dc.subject.classification | Business | - |
dc.title | Does accounting quality reduce external financial constraints? | - |
dc.title.alternative | คุณภาพของบัญชีสามารถลดข้อจำกัดทางการเงินของบริษัทได้หรือไม่ | - |
dc.type | Independent Study | - |
dc.degree.name | Master of Science | - |
dc.degree.level | Master's Degree | - |
dc.degree.discipline | Finance | - |
dc.degree.grantor | Chulalongkorn University | - |
dc.identifier.DOI | 10.58837/CHULA.IS.2021.73 | - |
Appears in Collections: | Acctn - Independent Studies |
Files in This Item:
File | Description | Size | Format | |
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6384013926.pdf | 1.24 MB | Adobe PDF | View/Open |
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