The contracting benefits of accounting conservatism to lenders and borrowers
Year of publication: |
2008
|
---|---|
Authors: | Zhang, Jieying |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 45.2008, 1, p. 27-54
|
Subject: | Bilanztheorie | Accounting theory | Schulden | Debt | Vertragsrecht | Contract law | Kosten-Nutzen-Analyse | Cost-benefit analysis |
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