The effects of debt contracting on voluntary accounting method changes

Accounting Review

Volumn 78, Issue 1, 2003, Pages 119-142

  Beatty, Anne ^a   Weber, Joseph ^b  

^a PENNSYLVANIA STATE UNIVERSITY   (United States)

^b MASSACHUSETTS INSTITUTE OF TECHNOLOGY   (United States)

Author keywords

Accounting choice; Debt contracting; Debt covenants; Dividend restrictions; Performance pricing

Indexed keywords

EID: 0037289077     PISSN: 00014826     EISSN: None     Source Type: Journal    
DOI: 10.2308/accr.2003.78.1.119     Document Type: Article

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