Does Restricting Managers' Discretion through GAAP Impact the Usefulness of Accounting Information in Debt Contracting?†
Author:
Affiliation:
1. China Europe International Business School
2. Washington State University
3. The University of Oklahoma
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12759
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2. Principles-Based versus Rules-Based Accounting Standards: The Influence of Standard Precision and Audit Committee Strength on Financial Reporting Decisions
3. Interaction terms in logit and probit models
4. Design and Valuation of Debt Contracts
5. The role of information and financial reporting in corporate governance and debt contracting
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