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. |
Publisher: |
[2011]: [S.l.] : SSRN |
Subject: | Bilanzierungsgrundsätze | Accounting standards | Bilanzrecht | Accounting law | Kreditsicherung | Collateral | Asymmetrische Information | Asymmetric information | Bilanz | Balance sheet |
Extent: | 1 Online-Ressource (63 p) |
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Type of publication: | Book / Working Paper |
Language: | English |
Notes: | In: Journal of Accounting & Economics (JAE), Vol. 52, Nos. 2-3, pp. 178-202, 2011 Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments July 21, 2011 erstellt |
Classification: | M41 - Accounting |
Source: | ECONIS - Online Catalogue of the ZBW |
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