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The financial conservatism of firms in emerging economies |
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| Institution: | 1. The Faculty of Business and Law, The University of Northampton, Waterside Campus, Northampton NN1 5PH, UK;2. School of Economics and Finance, University of the Witwatersrand, 1 Jan Smuts Avenue, Braamfontein, Johannesburg 2000, South Africa;3. Department of Accounting, Finance and Banking, Manchester Metropolitan University Business School, Faculty of Business and Law, Manchester Metropolitan University, All Saints Campus, Oxford Road, Manchester M15 6BH, UK |
| Abstract: | |
| Keywords: | Capital structure Financial conservatism Low-leverage Zero-leverage Emerging markets |
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