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Accounting conservatism and the efficiency of debt contracts
Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797
Persistent link: https://www.econbiz.de/10003853056
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Creditor control rights, state of nature verfication, and financial reporting conservatism
Tan, Liang - In: Journal of accounting & economics 55 (2013) 1, pp. 1-22
Persistent link: https://www.econbiz.de/10009717768
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Debt Financing and Accounting Conservatism in Private Firms
Haw, In-Mu - 2014
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 shareholders on the change in conservatism. Regression analyses on a large …
Persistent link: https://www.econbiz.de/10013070438
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Debt covenant slack and ex-post conditional accounting conservatism
Kim, Bong Hwan - In: Accounting and business research 50 (2020) 2, pp. 111-134
Persistent link: https://www.econbiz.de/10012226215
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Corporate governance, accounting conservatism, and manipulation
Caskey, Judson; Laux, Volker - In: Management science : journal of the Institute for … 63 (2017) 2, pp. 424-437
Persistent link: https://www.econbiz.de/10011647358
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Accounting conservatism and performance of Nigerian consumer goods firms' : an examination of the role of accruals
Ugwunta, David Okelue; Ugwuanyi, Uche Boniface - In: International journal of financial research 10 (2019) 1, pp. 1-9
Persistent link: https://www.econbiz.de/10012319285
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Conservatism in accounting part I: explanations and implications
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825632
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Conservatism in accounting part II: evidence and research opportunities
Watts, Ross L. - 2009
Persistent link: https://www.econbiz.de/10003825634
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Does accounting conservatism pay?
Iyengar, Raghavan J.; Zampelli, Ernest M. - In: Accounting and finance : journal of the Accounting … 50 (2010) 1, pp. 121-142
Persistent link: https://www.econbiz.de/10003964182
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Product market competition, legal institutions, and accounting conservatism
Haw, In-Mu G.; Ho, Simon S. M.; Li, Yuansha; Zhang, Feida - In: Journal of international accounting research 14 (2015) 2, pp. 1-39
Persistent link: https://www.econbiz.de/10011429375