Contracting and Reporting Conservatism around a Change in Fiduciary Duties*
Author:
Affiliation:
1. INSEAD
2. Singapore Management University
3. Virginia Polytechnic Institute and State University
4. Chinese University of Hong Kong
Funder
Zhongnan University of Economics and Law
Wuhan University
Chinese University of Hong Kong
University of Melbourne
Universiteit van Tilburg
Universiteit Maastricht
George Washington University
American University
Publisher
Wiley
Subject
Economics and Econometrics,Finance,Accounting
Link
https://onlinelibrary.wiley.com/doi/pdf/10.1111/1911-3846.12607
Reference46 articles.
1. The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
2. Accounting conservatism and board of director characteristics: An empirical analysis
3. Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties
4. FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY
5. Corporate governance and the information environment: Evidence from state antitakeover laws
Cited by 6 articles. 订阅此论文施引文献 订阅此论文施引文献,注册后可以免费订阅5篇论文的施引文献,订阅后可以查看论文全部施引文献
1. Galileo e il pendolo: un esempio di scienza viva;CADMO;2023-10
2. Leverage, R&D expenditures, and accounting conservatism: Evidence from technology firms;The Quarterly Review of Economics and Finance;2022-05
3. On the Use of Residuals as Dependent Variables;Journal of Financial Reporting;2022-03-01
4. Does fiduciary duty to creditors reduce debt covenant violation avoidance behavior?;Journal of Business Finance & Accounting;2021-04-08
5. Third-Party Consequences of Changes in Managerial Fiduciary Duties: The Case of Auditors’ Going Concern Opinions;Management Science;2021-03-29
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线,采集、加工和组织学术论文而形成的新型学术文献查询和分析系统,可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容,当前同舟云学术共收录了国内外主流学术期刊6万余种,收集的期刊论文及会议论文总量共计约1.5亿篇,并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询!咨询电话:010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3