The changing relevance of accounting information to debt holders over time
Dan Givoly, Carla Hayn, Sharon Katz
| Year of publication: |
March 2017
|
|---|---|
| Authors: | Givoly, Dan ; Hayn, Carla ; Katz, Sharon |
| Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 1, p. 64-108
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| Subject: | Bond valuation | Bond returns | Accounting information | Conservatism | Anleihe | Bond | Rechnungswesen | Accounting | Kapitaleinkommen | Capital income | Finanzanalyse | Financial analysis | Informationswert | Information value | Unternehmensanleihe | Corporate bond | Öffentliche Anleihe | Public bond | Bilanzierungsgrundsätze | Accounting standards |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s11142-016-9374-y [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10011655599