Debtholders' demand for conservatism : evidence from changes in directors' fiduciary duties
Year of publication: |
2014
|
---|---|
Authors: | Aier, Jagadison K. ; Chen, Long ; Pevzner, Mikhail |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 52.2014, 5, p. 993-1027
|
Subject: | Conservatism | Fiduciary duties | near insolvency | board governance | Corporate Governance | Corporate governance | Treuhänder | Fiduciary | Vorstand | Executive board | Insolvenz | Insolvency | Konservatismus |
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