Do financial market developments influence accounting practices? : credit default swaps and borrowers' reporting conservatism
Xiumin Martin; Sugata Roychowdhury
| Year of publication: |
2015
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|---|---|
| Authors: | Martin, Xiumin ; Roychowdhury, Sugata |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 59.2015, 1, p. 80-104
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| Subject: | Credit default swaps | Timely loss recognition | Conservatism | Financial market developments | Lender monitoring | Kreditderivat | Credit derivative | Finanzmarkt | Financial market | Kreditrisiko | Credit risk | Rechnungswesen | Accounting | Bilanzpolitik | Accounting policy | Finanzmarktregulierung | Financial market regulation |
| 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/10010511152