Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Year of publication: |
2015
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Authors: | Ball, Ray ; Li, Xi ; Shivakumar, Lakshmanan |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 53.2015, 5, p. 915-963
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Subject: | bonds | contractibility | covenants | debt | enforcement | fair value accounting | IFRS | loans | transparency | Fair-Value-Bilanzierung | Fair value accounting | Kredit | Credit | Jahresabschluss | Financial statement | Kreditrisiko | Credit risk |
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