Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?
Year of publication: |
2011
|
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Authors: | Demerjian, Peter R. |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 52.2011, 2/3, p. 178-202
|
Subject: | Kreditsicherung | Collateral | Bilanzierungsgrundsätze | Accounting standards | Asymmetrische Information | Asymmetric information | Bilanzrecht | Accounting law | 1996-2007 |
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