Direct evidence on the informational properties of earnings in loan contracts
Year of publication: |
May 2017
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Authors: | Dyreng, Scott D. ; Vashishtha, Rahul ; Weber, Joseph |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 55.2017, 2, p. 371-406
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Subject: | earnings properties | debt contracts | cash flow prediction | conservatism | Cash Flow | Cash flow | Gewinn | Profit | Kredit | Credit | Schätzung | Estimation | Bilanzpolitik | Accounting policy | Vertragstheorie | Contract theory | Vertrag | Contract |
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