Contractibility and transparency of financial statement information prepared under IFRS : evidence from debt contracts around IFRS adoption
Ray Ball, Xi Li, and Lakshmanan Shivakumar
| Year of publication: |
2015
|
|---|---|
| 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 | Vertrag | Contract | Vertragstheorie | Contract theory | Jahresabschluss | Financial statement | Bilanzierungsgrundsätze | Accounting standards |
| 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/10011410696