The role of financial reporting in debt contracting and in stewardship

Journal

Accounting and Business Research

Subject

Accounting

Publishing details

Accounting and Business Research 2013 Vol 43:4 p 362-383

Authors / Editors

Shivakumar L

Biographies

Shivakumar L

Publication Year

2013

Keywords

Financial reporting; Contracting; Stewardship; Debt covenants; Fair-value accounting; Conservatism