Conservative accounting as a signaling device in debt covenants
Year of publication: |
October 2016
|
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Authors: | Beinsen, Birgit |
Published in: |
Review of managerial science. - Berlin : Springer, ISSN 1863-6683, ZDB-ID 2296460-5. - Vol. 10.2016, 4, p. 801-829
|
Subject: | Conservatism | Cost of debt | Covenants Signaling | Theorie | Theory | Signalling | Asymmetrische Information | Asymmetric information | Fremdkapital | Debt financing | Verbindlichkeiten | Corporate debt |
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