Association between restrictive covenants and accounting conservatism : evidence from US public debt
Amira Houaneb, Rim Ben Hassen and Dorra Talbi
| Year of publication: |
2023
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|---|---|
| Authors: | Houaneb, Amira ; Ben Hassen, Rim ; Talbi, Dorra |
| Published in: |
Journal of financial reporting & accounting : JFRA. - Bingley : Emerald, ISSN 2042-5856, ZDB-ID 2490369-3. - Vol. 21.2023, 2, p. 344-369
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| Subject: | Accounting | Accounting conservatism | Corporate governance | Financial reporting | Managerial opportunism | Public debt contracts | Restrictive covenants | Wealth expropriation | Corporate Governance | Öffentliche Schulden | Public debt | Rechnungswesen | Bilanzpolitik | Accounting policy | Prinzipal-Agent-Theorie | Agency theory |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1108/JFRA-11-2020-0320 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://ebvufind01.dmz1.zbw.eu/10014304858