Does recognition versus disclosure affect debt contracting? : evidence from SFAS 158

John B. Donovan, Andrew S. McMartin, Matthew A. Phillips

Year of publication:	2024
Authors:	Donovan, John B. ; McMartin, Andrew S. ; Phillips, Matthew
Published in:	The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 99.2024, 1, p. 163-190
Subject:	disclosure \| recognition \| reliability \| processing costs \| pensions \| debt contracting \| Unternehmenspublizität \| Corporate disclosure \| Bilanzierungsgrundsätze \| Accounting standards \| Vertrag \| Contract \| Vertragstheorie \| Contract theory

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