Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
Author:
Affiliation:
1. School of Business; George Mason University
2. Merrick School of Business; University of Baltimore
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
http://onlinelibrary.wiley.com/wol1/doi/10.1111/1475-679X.12062/fullpdf
Reference61 articles.
1. The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs;Ahmed;The Accounting Review,2002
2. Accounting Conservatism and Board of Director Characteristics: An Empirical Analysis;Ahmed;Journal of Accounting and Economics,2007
3. Managerial Overconfidence and Accounting Conservatism;Ahmed;Journal of Accounting Research,2013
4. The Association Between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts;Ajinkya;Journal of Accounting Research,2005
5. Board Characteristics, Accounting Report Integrity, and the Cost of Debt;Anderson;Journal of Accounting and Economics,2004
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