Debt maturity structure and accounting conservatism
Year of publication: |
January-February 2015
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Authors: | Khurana, Inder K. ; Wang, Changjiang |
Published in: |
Journal of business finance & accounting : JBFA. - Hudson, NY : John Wiley & Sons Ltd, ISSN 0306-686X, ZDB-ID 192962-8. - Vol. 42.2015, 1/2, p. 167-203
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Subject: | debt maturity | agency costs | accounting conservatism | timely loss recognition | Fälligkeit | Maturity | Bilanzpolitik | Accounting policy | Fremdkapital | Debt financing | Prinzipal-Agent-Theorie | Agency theory | Kapitalstruktur | Capital structure |
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