The road to capitalism -- Accountability, corruption, and the privatization of Alima -- Niche marketing and the production of flexible bodies -- Quality control, discipline, and the remaking of persons -- Ideas of kin and home on the shop floor -- Power and postsocialism.

This study investigates the role of public debt financing in shaping accounting conservatism in privately held companies. We focus on the change in conservatism of private firms following initial issuance of public debt and examine the effects of agency conflicts between bondholders and...