Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†.

Autor: Cheng, Lin1 (AUTHOR) chenglin@ceibs.edu, Jaggi, Jacob2 (AUTHOR), Young, Spencer3 (AUTHOR)
Zdroj: Contemporary Accounting Research. Jun2022, Vol. 39 Issue 2, p826-862. 37p.
Databáze: Business Source Ultimate
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