The changing relevance of accounting information to debt holders over time
Author:
Publisher
Springer Science and Business Media LLC
Subject
General Business, Management and Accounting,Accounting
Link
http://link.springer.com/content/pdf/10.1007/s11142-016-9374-y.pdf
Reference68 articles.
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3. Amir, E., & Lev, B. (1996). Value-relevance of nonfinancial information: the wireless communications industry. Journal of Accounting and Economics, 22(1–3), 3–30.
4. Ball, R. (2001). Infrastructure requirements for an economically efficient system of public financial reporting and disclosure. Brookings-Wharton Papers on Financial Services, 127–169.
5. Ball, R., Bushman, R. M., & Vasvari, F. P. (2008a). The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research, 46(2), 247–287.
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