Creditor control rights, state of nature verfication, and financial reporting conservatism
Year of publication: |
2013
|
---|---|
Authors: | Tan, Liang |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 55.2013, 1, p. 1-22
|
Subject: | Rechnungswesen | Accounting | Konservatismus | Conservatism | Bilanzpolitik | Accounting policy | Schuldenmanagement | Debt management | Vertragstheorie | Contract theory | 1996-2007 |
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