The differential impact of private and public debt on accounting conservatism
Year of publication: |
2021
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Authors: | Wu, Fengyun |
Published in: |
Accounting & taxation : AT. - Hilo, Hawaii : IBFR, ISSN 1944-592X, ZDB-ID 2536580-0. - Vol. 13.2021, 1, p. 109-119
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Subject: | Accounting Conservatism | Monitoring Function of Debt | Private Debt | Public Debt | Öffentliche Schulden | Public debt | Privatisierung | Privatization | Konservatismus | Conservatism | Schuldenmanagement | Debt management | Rechnungswesen | Accounting | Internationale Staatsschulden | International sovereign debt | Private Verschuldung | Private debt |
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