Accounting conservatism and managerial information acquisition
Year of publication: |
2024
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Authors: | Laux, Christian ; Laux, Volker |
Published in: |
Journal of accounting and economics. - Amsterdam [u.a.] : Elsevier, ISSN 1879-1980, ZDB-ID 1483543-5. - Vol. 77.2024, 2/3, Art.-No. 101630, p. 1-17
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Subject: | Accounting conservatism | Debt contracting | Early warning | Managerial information acquisition | Informationsversorgung | Information provision | Rechnungswesen | Accounting | Asymmetrische Information | Asymmetric information | Führungskräfte | Managers | Frühwarnsystem | Early warning system |
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