Debt contracts in the presence of performance manipulation

Ilan Guttman, Iván Marinovic

Year of publication:	September 2018
Authors:	Guttman, Ilan ; Marinovic, Iván
Published in:	Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 23.2018, 3, p. 1005-1041
Subject:	Asymetric information \| Debt contracts \| Earnings management \| Bilanzpolitik \| Accounting policy \| Vertragstheorie \| Contract theory \| Asymmetrische Information \| Asymmetric information \| Vertrag \| Contract \| Kredit \| Credit \| Prinzipal-Agent-Theorie \| Agency theory \| Manipulation

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