The changing relevance of accounting information to debt holders over time
Year of publication: |
March 2017
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Authors: | Givoly, Dan ; Hayn, Carla ; Katz, Sharon |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 22.2017, 1, p. 64-108
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Subject: | Bond valuation | Bond returns | Accounting information | Conservatism | Rechnungswesen | Accounting | Anleihe | Bond | Kapitaleinkommen | Capital income | Informationswert | Information value | Unternehmensanleihe | Corporate bond | Öffentliche Anleihe | Public bond |
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