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Does public firms' mandatory IFRS reporting crowd out private firms' capital investment?
Liu, Jiancheng Duncan; Shi, Wei; Zeng, Cheng; Zhang, … - In: Journal of accounting research 61 (2023) 4, pp. 1263-1312
Persistent link: https://www.econbiz.de/10014364665
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Negotiated measurement rules in debt contracts
Li, Ningzhong - In: Journal of accounting research 48 (2010) 5, pp. 1103-1144
Persistent link: https://www.econbiz.de/10008732180
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Performance measures in earnings-based financial covenants in debt contracts
Li, Ningzhong - In: Journal of accounting research 54 (2016) 4, pp. 1149-1186
Persistent link: https://www.econbiz.de/10011557690