The contracting benefits of accounting conservatism to lenders and borrowers

Journal of Accounting and Economics

Volumn 45, Issue 1, 2008, Pages 27-54

  Zhang, Jieying ^a  

^a UNIVERSITY OF SOUTHERN CALIFORNIA   (United States)

Author keywords

Conservatism; Covenant violation; Debt contracting; Spread

Indexed keywords

EID: 38849108004     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2007.06.002     Document Type: Article

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