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Finanzinstrumente im IFRS-Abschluss von Nicht-Banken : ein konkreter Leitfaden zur Bilanzierung und Offenlegung
Stauber, Jürgen - 2009 - 1. Aufl.
Persistent link: https://www.econbiz.de/10003681416
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Debtor-creditor relationships and financial reporting : banks' preferences for borrowers' accounting conservatism
Choi, Wooseok - 2004
Persistent link: https://www.econbiz.de/10003566690
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Does mandatory IFRS adoption facilitate debt financing?
Florou, Annita; Kosi, Urska - In: Review of accounting studies 20 (2015) 4, pp. 1407-1456
Persistent link: https://www.econbiz.de/10011396630
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The relation between accounting information in debt covenants and operating leases
Paik, Daniel Gyung H.; Laan Smith, Joyce van der; Lee, … - In: Accounting horizons : a quarterly publication of the … 29 (2015) 4, pp. 969-996
Persistent link: https://www.econbiz.de/10011428934
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Accounting conservatism and the efficient provision of capital to privately informed firms
Smith, Michael J. - In: Contemporary accounting research : a journal of the … 32 (2015) 2, pp. 485-506
Persistent link: https://www.econbiz.de/10011344237
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Debt financing and accounting conservatism in private firms
Haw, In-mu; Lee, Jay Junghun; Lee, Woo-Jong - In: Contemporary accounting research : a journal of the … 31 (2014) 4, pp. 1220-1259
Persistent link: https://www.econbiz.de/10010482203
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Rechnungslegung als Instrument des Gläubigerschutzes : Stabilität und Wandel im internationalen Vergleich
Kilian, Jan-Philipp - 2011
Persistent link: https://www.econbiz.de/10009236567
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Lease financing in India
Naidu, V. Nagaraja (contributor); Sudhakar, Aare (contributor) - 1995
Persistent link: https://www.econbiz.de/10000949209
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Accounting conservatism and debt contracts : efficient liquidation and covenant renegotiation
Li, Jing - In: Contemporary accounting research : a journal of the … 30 (2013) 3, pp. 1082-1098
Persistent link: https://www.econbiz.de/10010222830
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Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms
Smith, Michael J. - 2011
to an imperfect accounting signal that may also have a conservative tendency. If the firms have no private information …
Persistent link: https://www.econbiz.de/10013123243