Does restricting managers' discretion through gaap impact the usefulness of accounting information in debt contracting?
Lin Cheng, Jacob Jaggi, Spencer Young
| Year of publication: |
2022
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| Authors: | Cheng, Lin ; Jaggi, Jacob ; Young, Spencer |
| Published in: |
Contemporary accounting research : the journal of the Canadian Academic Accounting Association. - Malden, MA : Wiley Periodicals, Inc, ISSN 1911-3846, ZDB-ID 2068682-1. - Vol. 39.2022, 2, p. 826-862
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| Subject: | accounting standards | cost of debt | loan contracting | managerial discretion | non-GAAP modifications | usefulness of accounting information | Bilanzierungsgrundsätze | Accounting standards | Kapitalkosten | Cost of capital | Informationswert | Information value | Rechnungswesen | Accounting | Kreditrisiko | Credit risk | Kreditwürdigkeit | Credit rating | Fremdkapital | Debt financing | Jahresabschluss | Financial statement |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/1911-3846.12759 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013279981