Accounting conservatism and the efficiency of debt contracts
Frank Gigler, Chandra Kanodia, Haresh Sapra, and Raghu Venugopalan
| Year of publication: |
2009
|
|---|---|
| Authors: | Gigler, Frank ; Kanodia, Chandra S. ; Sapra, Haresh ; Venugopalan, Raghu |
| Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 47.2009, 3, p. 767-797
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| Subject: | Schulden | Debt | Bilanzpolitik | Accounting policy | Fremdkapital | Debt financing | Rechnungswesen | Accounting | Konservatismus | Conservatism | USA | United States | Theorie | Theory | Vertragstheorie | Contract theory |
| Extent: | graph. Darst. |
|---|---|
| Type of publication: | Article |
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10003853056