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The role of accounting conservativism in management forecast bias
Sun, Yan; Xu, Weihong - In: Journal of contemporary accounting & economics 8 (2012) 2, pp. 64-77
Persistent link: https://www.econbiz.de/10009660548
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GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants
Frankel, Richard; Seethamraju, Chandra; Zach, Tzachi - In: Review of accounting studies 13 (2008) 1, pp. 87-118
Persistent link: https://www.econbiz.de/10003704490