-
1
-
-
0036808449
-
The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs
-
Ahmed A.S., Billings B.K., Morton R.M., Stanford-Harris M. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review 2002, 77:867-890.
-
(2002)
The Accounting Review
, vol.77
, pp. 867-890
-
-
Ahmed, A.S.1
Billings, B.K.2
Morton, R.M.3
Stanford-Harris, M.4
-
2
-
-
70349467903
-
The limitations of industry concentration measures constructed with Compustat data: implications for finance research
-
Ali A., Klasa S., Yeung E. The limitations of industry concentration measures constructed with Compustat data: implications for finance research. Review of Financial Studies 2009, 22:3839-3871.
-
(2009)
Review of Financial Studies
, vol.22
, pp. 3839-3871
-
-
Ali, A.1
Klasa, S.2
Yeung, E.3
-
3
-
-
84857060561
-
Oligopolistic Industries and Corporate Disclosure Policy
-
Working Paper. University of Texas at Dallas.
-
Ali, A., Klasa, S., Yeung, E., 2010. Oligopolistic Industries and Corporate Disclosure Policy. Working Paper. University of Texas at Dallas.
-
(2010)
-
-
Ali, A.1
Klasa, S.2
Yeung, E.3
-
4
-
-
0036591215
-
The role of information and opportunism in the choice of buyer-supplier relationships
-
Baiman S., Rajan M. The role of information and opportunism in the choice of buyer-supplier relationships. Journal of Accounting Research 2002, 40:247-278.
-
(2002)
Journal of Accounting Research
, vol.40
, pp. 247-278
-
-
Baiman, S.1
Rajan, M.2
-
5
-
-
0010861850
-
The firm as a specialist contracting intermediary: application to accounting and auditing
-
Unpublished Manuscript.
-
Ball, R., 1989. The firm as a specialist contracting intermediary: application to accounting and auditing. Unpublished Manuscript.
-
(1989)
-
-
Ball, R.1
-
6
-
-
84857056592
-
On Estimating Conditional Conservatism. Working Paper.
-
Ball, R., Kothari, S.P., Nikolaev, V., 2011. On Estimating Conditional Conservatism. Working Paper.
-
(2011)
-
-
Ball, R.1
Kothari, S.P.2
Nikolaev, V.3
-
7
-
-
13844254179
-
Earnings quality in UK private firms: comparative loss recognition timeliness
-
Ball R., Shivakumar L. Earnings quality in UK private firms: comparative loss recognition timeliness. Journal of Accounting and Economics 2005, 39:83-128.
-
(2005)
Journal of Accounting and Economics
, vol.39
, pp. 83-128
-
-
Ball, R.1
Shivakumar, L.2
-
8
-
-
0032264834
-
Discretionary management earnings forecast disclosures: antecedents and outcomes associated with forecast venue and forecast specificity choices
-
Bamber L.S., Cheon Y.S. Discretionary management earnings forecast disclosures: antecedents and outcomes associated with forecast venue and forecast specificity choices. Journal of Accounting Research 1998, 36:167-190.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 167-190
-
-
Bamber, L.S.1
Cheon, Y.S.2
-
9
-
-
51749103773
-
Buyer-supplier relationships and the stakeholder theory of capital structure
-
Banerjee S., Dasgupta S., Kim Y. Buyer-supplier relationships and the stakeholder theory of capital structure. Journal of Finance 2008, 63:2507-2552.
-
(2008)
Journal of Finance
, vol.63
, pp. 2507-2552
-
-
Banerjee, S.1
Dasgupta, S.2
Kim, Y.3
-
10
-
-
0004025838
-
Conservatism and the Asymmetric Timeliness of Earnings
-
Ph.D. Thesis. University of Rochester, Rochester, New York.
-
Basu, S., 1995. Conservatism and the Asymmetric Timeliness of Earnings. Ph.D. Thesis. University of Rochester, Rochester, New York.
-
(1995)
-
-
Basu, S.1
-
11
-
-
0031498138
-
The conservatism principle and the asymmetric timeliness of earnings
-
Basu S. The conservatism principle and the asymmetric timeliness of earnings. Journal of Accounting and Economics 1997, 24:3-38.
-
(1997)
Journal of Accounting and Economics
, vol.24
, pp. 3-38
-
-
Basu, S.1
-
12
-
-
22144460021
-
Discussion of "On the asymmetric recognition of good and bad news in France, Germany and the United Kindom"
-
Basu S. Discussion of "On the asymmetric recognition of good and bad news in France, Germany and the United Kindom". Journal of Business Finance and Accounting 2001, 28:1333-1349.
-
(2001)
Journal of Business Finance and Accounting
, vol.28
, pp. 1333-1349
-
-
Basu, S.1
-
13
-
-
22144451507
-
Discussion of "Conditional and unconditional conservatism: concepts and modeling"
-
Basu S. Discussion of "Conditional and unconditional conservatism: concepts and modeling". Review of Accounting Studies 2005, 10:311-321.
-
(2005)
Review of Accounting Studies
, vol.10
, pp. 311-321
-
-
Basu, S.1
-
14
-
-
1142277573
-
Differences in Conservatism Between Big Eight and Non-Big Eight Auditors
-
Working Paper. Baruch College, CUNY.
-
Basu, S., Hwang, L., Jan, C., 2001. Differences in Conservatism Between Big Eight and Non-Big Eight Auditors. Working Paper. Baruch College, CUNY.
-
(2001)
-
-
Basu, S.1
Hwang, L.2
Jan, C.3
-
15
-
-
84857056593
-
-
Conservatism. Working Paper. Stanford University.
-
Beaver, W.H., 1993. Conservatism. Working Paper. Stanford University.
-
(1993)
-
-
Beaver, W.H.1
-
16
-
-
84857060564
-
-
Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism. Working Paper.
-
Beaver, W.H., Ryan, S.G., 2009. Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism. Working Paper.
-
(2009)
-
-
Beaver, W.H.1
Ryan, S.G.2
-
17
-
-
29844448457
-
Survival of the best fit: exposure to low-wage countries and the (uneven) growth of U.S. manufacturing plants
-
Bernard A., Jensen J., Schott P. Survival of the best fit: exposure to low-wage countries and the (uneven) growth of U.S. manufacturing plants. Journal of International Economics 2006, 68:219-237.
-
(2006)
Journal of International Economics
, vol.68
, pp. 219-237
-
-
Bernard, A.1
Jensen, J.2
Schott, P.3
-
19
-
-
0001201270
-
The existence of self-enforcing contracts
-
Bull C. The existence of self-enforcing contracts. Quarterly Journal of Economics 1987, 102:147-159.
-
(1987)
Quarterly Journal of Economics
, vol.102
, pp. 147-159
-
-
Bull, C.1
-
23
-
-
0038183943
-
Capital structure and product market interactions: evidence from business cycles
-
Campello M. Capital structure and product market interactions: evidence from business cycles. Journal of Financial Economics 2003, 68:353-378.
-
(2003)
Journal of Financial Economics
, vol.68
, pp. 353-378
-
-
Campello, M.1
-
24
-
-
33748149035
-
Debt financing: does it hurt or boost firm performance in product markets?
-
Campello M. Debt financing: does it hurt or boost firm performance in product markets?. Journal of Financial Economics 2006, 82:135-172.
-
(2006)
Journal of Financial Economics
, vol.82
, pp. 135-172
-
-
Campello, M.1
-
25
-
-
84979188687
-
The nature of the firm
-
Coase R.H. The nature of the firm. Economica 1937, 4:386-405.
-
(1937)
Economica
, vol.4
, pp. 386-405
-
-
Coase, R.H.1
-
27
-
-
0034360870
-
The acquisition of Fisher Body by General Motors
-
Coase R.H. The acquisition of Fisher Body by General Motors. Journal of Law and Economics 2000, 43:15-32.
-
(2000)
Journal of Law and Economics
, vol.43
, pp. 15-32
-
-
Coase, R.H.1
-
28
-
-
33646229086
-
The conduct of economics: the example of Fisher Body and General Motors
-
Coase R.H. The conduct of economics: the example of Fisher Body and General Motors. Journal of Economics and Management Strategy 2006, 15:255-278.
-
(2006)
Journal of Economics and Management Strategy
, vol.15
, pp. 255-278
-
-
Coase, R.H.1
-
29
-
-
84857058558
-
Product Market Competition and Accounting Conservatism
-
Working Paper. University of Arizona.
-
Dhaliwal, D., Huang, S., Khurana, I., Pereira, R., 2009. Product Market Competition and Accounting Conservatism. Working Paper. University of Arizona.
-
(2009)
-
-
Dhaliwal, D.1
Huang, S.2
Khurana, I.3
Pereira, R.4
-
30
-
-
84857037189
-
Labor Unions and Accounting Conservatism
-
Working Paper. University of Missouri.
-
Farber, D., Hsieh, H., Jung, B., Yi, H., 2010. Labor Unions and Accounting Conservatism. Working Paper. University of Missouri.
-
(2010)
-
-
Farber, D.1
Hsieh, H.2
Jung, B.3
Yi, H.4
-
31
-
-
7744242848
-
Sources of gains in horizontal mergers: evidence from customer, supplier, and rival firms
-
Fee C.E., Thomas S. Sources of gains in horizontal mergers: evidence from customer, supplier, and rival firms. Journal of Financial Economics 2004, 74:423-460.
-
(2004)
Journal of Financial Economics
, vol.74
, pp. 423-460
-
-
Fee, C.E.1
Thomas, S.2
-
32
-
-
0000915988
-
Accounting accruals and auditor reporting conservatism
-
Francis J., Krishnan J. Accounting accruals and auditor reporting conservatism. Contemporary Accounting Research 1999, 16:135-165.
-
(1999)
Contemporary Accounting Research
, vol.16
, pp. 135-165
-
-
Francis, J.1
Krishnan, J.2
-
33
-
-
8744235158
-
Costs of equity and earnings attributes
-
Francis J., LaFond R., Olsson P., Schipper K. Costs of equity and earnings attributes. The Accounting Review 2004, 79:967-1010.
-
(2004)
The Accounting Review
, vol.79
, pp. 967-1010
-
-
Francis, J.1
LaFond, R.2
Olsson, P.3
Schipper, K.4
-
36
-
-
77951591958
-
On the asymmetric recognition of good and bad news in France, Germany, and the United Kingdom
-
Giner B., Rees W. On the asymmetric recognition of good and bad news in France, Germany, and the United Kingdom. Journal of Business Finance & Accounting 2001, 28:1285-1331.
-
(2001)
Journal of Business Finance & Accounting
, vol.28
, pp. 1285-1331
-
-
Giner, B.1
Rees, W.2
-
37
-
-
0000868739
-
The changing time-series properties of earnings, cash flows and accruals: has financial accounting become more conservative?
-
Givoly D., Hayn C. The changing time-series properties of earnings, cash flows and accruals: has financial accounting become more conservative?. Journal of Accounting and Economics 2000, 29:287-320.
-
(2000)
Journal of Accounting and Economics
, vol.29
, pp. 287-320
-
-
Givoly, D.1
Hayn, C.2
-
38
-
-
0032020102
-
The association between competition and managers' business segment reporting decisions
-
Harris M.H. The association between competition and managers' business segment reporting decisions. Journal of Accounting Research 1998, 36:111-190.
-
(1998)
Journal of Accounting Research
, vol.36
, pp. 111-190
-
-
Harris, M.H.1
-
39
-
-
34247616049
-
The influence of product market dynamics on a firm's cash holdings and hedging behavior
-
Haushalter G.D., Klasa S., Maxwell W.F. The influence of product market dynamics on a firm's cash holdings and hedging behavior. Journal of Financial Economics 2007, 84:797-825.
-
(2007)
Journal of Financial Economics
, vol.84
, pp. 797-825
-
-
Haushalter, G.D.1
Klasa, S.2
Maxwell, W.F.3
-
40
-
-
0002604908
-
The relevance of the value-relevance literature for finance accounting standard setting
-
Holthausen R., Watts R. The relevance of the value-relevance literature for finance accounting standard setting. Journal of Accounting and Economics 2001, 31:3-75.
-
(2001)
Journal of Accounting and Economics
, vol.31
, pp. 3-75
-
-
Holthausen, R.1
Watts, R.2
-
41
-
-
33947134935
-
Buyer power and supplier incentives
-
Inderst R., Wey C. Buyer power and supplier incentives. European Economic Review 2007, 51:647-667.
-
(2007)
European Economic Review
, vol.51
, pp. 647-667
-
-
Inderst, R.1
Wey, C.2
-
42
-
-
0001131247
-
The durable goods monopolist and consistency with increasing costs
-
Kahn C. The durable goods monopolist and consistency with increasing costs. Econometrica 1986, 54:275-294.
-
(1986)
Econometrica
, vol.54
, pp. 275-294
-
-
Kahn, C.1
-
43
-
-
34249017701
-
Industry product market competition and managerial incentives
-
Karuna C. Industry product market competition and managerial incentives. Journal of Accounting and Economics 2007, 43:275-297.
-
(2007)
Journal of Accounting and Economics
, vol.43
, pp. 275-297
-
-
Karuna, C.1
-
44
-
-
67349143981
-
The strategic use of corporate cash holdings in collective bargaining with labor unions
-
Klasa S., Maxwell W.F., Ortiz-Molina H. The strategic use of corporate cash holdings in collective bargaining with labor unions. Journal of Financial Economics 2009, 92:421-442.
-
(2009)
Journal of Financial Economics
, vol.92
, pp. 421-442
-
-
Klasa, S.1
Maxwell, W.F.2
Ortiz-Molina, H.3
-
45
-
-
0000827401
-
Vertical integration, appropriable rents, and the competitive contracting process
-
Klein B., Crawford R., Alchian A. Vertical integration, appropriable rents, and the competitive contracting process. Journal of Law and Economics 1978, 21:297-326.
-
(1978)
Journal of Law and Economics
, vol.21
, pp. 297-326
-
-
Klein, B.1
Crawford, R.2
Alchian, A.3
-
46
-
-
0001457802
-
The role of market forces in assuring contractual performance
-
Klein B., Leffler K. The role of market forces in assuring contractual performance. Journal of Political Economy 1981, 89:615-641.
-
(1981)
Journal of Political Economy
, vol.89
, pp. 615-641
-
-
Klein, B.1
Leffler, K.2
-
47
-
-
0034360389
-
Fisher-General Motors and the nature of the firm
-
Klein B. Fisher-General Motors and the nature of the firm. Journal of Law and Economics 2000, 43:105-142.
-
(2000)
Journal of Law and Economics
, vol.43
, pp. 105-142
-
-
Klein, B.1
-
48
-
-
0031484752
-
Capital structure and product market behavior: an examination of plant exit and investment decisions
-
Kovenock D., Phillips G.M. Capital structure and product market behavior: an examination of plant exit and investment decisions. Review of Financial Studies 1997, 10:767-803.
-
(1997)
Review of Financial Studies
, vol.10
, pp. 767-803
-
-
Kovenock, D.1
Phillips, G.M.2
-
49
-
-
15544382685
-
Did Houston clients of Arthur Andersen recognize publicly available bad news in a timely fashion?
-
Krishnan G.V. Did Houston clients of Arthur Andersen recognize publicly available bad news in a timely fashion?. Contemporary Accounting Research 2005, 22:165-193.
-
(2005)
Contemporary Accounting Research
, vol.22
, pp. 165-193
-
-
Krishnan, G.V.1
-
51
-
-
41949100856
-
The information role of conservatism
-
LaFond R., Watts R.L. The information role of conservatism. The Accounting Review 2008, 83:447-478.
-
(2008)
The Accounting Review
, vol.83
, pp. 447-478
-
-
LaFond, R.1
Watts, R.L.2
-
52
-
-
84857056595
-
Labor Unions and Accounting Conservatism
-
Working Paper. Chinese University of Hong Kong.
-
Leung, W., Li, O., Rui, O., 2009. Labor Unions and Accounting Conservatism. Working Paper. Chinese University of Hong Kong.
-
(2009)
-
-
Leung, W.1
Li, O.2
Rui, O.3
-
53
-
-
0000056311
-
Labor union contract negotiations and accounting choices
-
Liberty S., Zimmerman J. Labor union contract negotiations and accounting choices. The Accounting Review 1986, 61:692-713.
-
(1986)
The Accounting Review
, vol.61
, pp. 692-713
-
-
Liberty, S.1
Zimmerman, J.2
-
54
-
-
0033939487
-
The US antitrust system and recent trends in antitrust enforcement
-
Lin P., Raj B., Sandfort M., Slottje D. The US antitrust system and recent trends in antitrust enforcement. Journal of Economic Surveys 2000, 14:255-306.
-
(2000)
Journal of Economic Surveys
, vol.14
, pp. 255-306
-
-
Lin, P.1
Raj, B.2
Sandfort, M.3
Slottje, D.4
-
55
-
-
0000617665
-
The impact of buyer concentration in manufacturing industries
-
Lustgarten S. The impact of buyer concentration in manufacturing industries. Review of Economics and Statistics 1975, 125-132.
-
(1975)
Review of Economics and Statistics
, pp. 125-132
-
-
Lustgarten, S.1
-
56
-
-
27544451588
-
How does industry affect firm financial structure?
-
Mackay P., Phillips G.M. How does industry affect firm financial structure?. Review of Financial Studies 2005, 18:1433-1466.
-
(2005)
Review of Financial Studies
, vol.18
, pp. 1433-1466
-
-
Mackay, P.1
Phillips, G.M.2
-
57
-
-
84977712425
-
Accounts receivable management policy: theory and evidence
-
Mian S.L., Smith C.W. Accounts receivable management policy: theory and evidence. Journal of Finance 1992, 48:169-200.
-
(1992)
Journal of Finance
, vol.48
, pp. 169-200
-
-
Mian, S.L.1
Smith, C.W.2
-
58
-
-
70350102522
-
Vertical integration: determinants and effects
-
North-Holland, New York, R. Schmalensee, R. Willig (Eds.)
-
Perry M. Vertical integration: determinants and effects. Handbook of Industrial Organization 1989, North-Holland, New York. R. Schmalensee, R. Willig (Eds.).
-
(1989)
Handbook of Industrial Organization
-
-
Perry, M.1
-
59
-
-
84892702170
-
Estimating standard errors in finance panel data sets: comparing approaches
-
Petersen M.A. Estimating standard errors in finance panel data sets: comparing approaches. Review of Financial Studies 2009, 22:435-480.
-
(2009)
Review of Financial Studies
, vol.22
, pp. 435-480
-
-
Petersen, M.A.1
-
60
-
-
20144365034
-
International differences in the timeliness, conservatism, and classification of earnings
-
Pope P.F., Walker M. International differences in the timeliness, conservatism, and classification of earnings. Journal of Accounting Research 1999, 37:53-87.
-
(1999)
Journal of Accounting Research
, vol.37
, pp. 53-87
-
-
Pope, P.F.1
Walker, M.2
-
62
-
-
34250709054
-
The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: cross-sectional evidence at the firm level
-
Qiang X. The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: cross-sectional evidence at the firm level. The Accounting Review 2007, 82:759-796.
-
(2007)
The Accounting Review
, vol.82
, pp. 759-796
-
-
Qiang, X.1
-
64
-
-
34547128361
-
Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting
-
Roychowdhury S., Watts R.L. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. Journal of Accounting and Economics 2007, 44:2-31.
-
(2007)
Journal of Accounting and Economics
, vol.44
, pp. 2-31
-
-
Roychowdhury, S.1
Watts, R.L.2
-
65
-
-
33749318902
-
Nonaudit services and earnings conservatism: is auditor independence impaired?
-
Ruddock C., Taylor S.J., Taylor S.L. Nonaudit services and earnings conservatism: is auditor independence impaired?. Contemporary Accounting Research 2006, 23:701-746.
-
(2006)
Contemporary Accounting Research
, vol.23
, pp. 701-746
-
-
Ruddock, C.1
Taylor, S.J.2
Taylor, S.L.3
-
66
-
-
0005523009
-
Buyer structure and seller performance in U.S. manufacturing industries
-
Schumacher U. Buyer structure and seller performance in U.S. manufacturing industries. Review of Economics and Statistics 1991, 73:277-284.
-
(1991)
Review of Economics and Statistics
, vol.73
, pp. 277-284
-
-
Schumacher, U.1
-
67
-
-
0030363269
-
A dynamic theory of countervailing power
-
Snyder C.M. A dynamic theory of countervailing power. Rand Journal of Economics 1996, 27:747-769.
-
(1996)
Rand Journal of Economics
, vol.27
, pp. 747-769
-
-
Snyder, C.M.1
-
68
-
-
40849083570
-
Supply chain collaboration: capabilities for continuous innovation
-
Soosay C.A., Hyland P.W., Ferrer M. Supply chain collaboration: capabilities for continuous innovation. Supply Chain Management 2008, 13:160-169.
-
(2008)
Supply Chain Management
, vol.13
, pp. 160-169
-
-
Soosay, C.A.1
Hyland, P.W.2
Ferrer, M.3
-
69
-
-
34248669420
-
Strategic supplier selection: understanding long-term buyer relationships
-
Spekman R.E. Strategic supplier selection: understanding long-term buyer relationships. Business Horizons 1988, 31:75-81.
-
(1988)
Business Horizons
, vol.31
, pp. 75-81
-
-
Spekman, R.E.1
-
71
-
-
0001136621
-
Rational expectations and durable goods pricing
-
Stokey N. Rational expectations and durable goods pricing. The Bell Journal of Economics 1981, 12:112-128.
-
(1981)
The Bell Journal of Economics
, vol.12
, pp. 112-128
-
-
Stokey, N.1
-
72
-
-
0002963088
-
A theory of self-enforcing agreements
-
Telser L.G. A theory of self-enforcing agreements. Journal of Business 1980, 53:27-44.
-
(1980)
Journal of Business
, vol.53
, pp. 27-44
-
-
Telser, L.G.1
-
73
-
-
84977737536
-
The determinants of capital structure choice
-
Titman S., Wessels R. The determinants of capital structure choice. Journal of Finance 1988, 43:1-19.
-
(1988)
Journal of Finance
, vol.43
, pp. 1-19
-
-
Titman, S.1
Wessels, R.2
-
74
-
-
0027498610
-
Trade liberalization and the theory of endogenous protection: an econometric study of U.S. import policy
-
Trefler D. Trade liberalization and the theory of endogenous protection: an econometric study of U.S. import policy. Journal of Political Economy 1996, 101:138-160.
-
(1996)
Journal of Political Economy
, vol.101
, pp. 138-160
-
-
Trefler, D.1
-
75
-
-
1842663087
-
Default risk in equity returns
-
Vassalou M., Xing Y. Default risk in equity returns. Journal of Finance 2004, 59:831-868.
-
(2004)
Journal of Finance
, vol.59
, pp. 831-868
-
-
Vassalou, M.1
Xing, Y.2
-
77
-
-
0011322778
-
A Proposal for Research on Conservatism
-
Working Paper. University of Rochester.
-
Watts, R.L., 1993. A Proposal for Research on Conservatism. Working Paper. University of Rochester.
-
(1993)
-
-
Watts, R.L.1
-
78
-
-
0742311560
-
Conservatism in accounting, Part I: explanations and implications
-
Watts R.L. Conservatism in accounting, Part I: explanations and implications. Accounting Horizons 2003, 17:207-221.
-
(2003)
Accounting Horizons
, vol.17
, pp. 207-221
-
-
Watts, R.L.1
-
79
-
-
77249151423
-
Conservatism in accounting, Part II: evidence and research opportunities
-
Watts R.L. Conservatism in accounting, Part II: evidence and research opportunities. Accounting Horizons 2003, 17:287-301.
-
(2003)
Accounting Horizons
, vol.17
, pp. 287-301
-
-
Watts, R.L.1
-
81
-
-
0000453367
-
The vertical integration of production: market failure considerations
-
Williamson O.E. The vertical integration of production: market failure considerations. American Economic Review 1971, 71:112-123.
-
(1971)
American Economic Review
, vol.71
, pp. 112-123
-
-
Williamson, O.E.1
-
82
-
-
0001470630
-
Transaction-cost economics: the governance of contractual relations
-
Williamson O.E. Transaction-cost economics: the governance of contractual relations. Journal of Law and Economics 1979, 22:233-261.
-
(1979)
Journal of Law and Economics
, vol.22
, pp. 233-261
-
-
Williamson, O.E.1
-
83
-
-
38849108004
-
The contracting benefits of accounting conservatism to lenders and borrowers
-
Zhang J. The contracting benefits of accounting conservatism to lenders and borrowers. Journal of Accounting Economics 2008, 45:27-54.
-
(2008)
Journal of Accounting Economics
, vol.45
, pp. 27-54
-
-
Zhang, J.1
|