Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

By Hans B. Christensen, Valeri V. Nikolaev, Regina Wittenberg-Moerman. 2016

231 citations recorded by the source corpus.

Subfields: Accounting, Management Information Systems

View Paper: https://www.semanticscholar.org/paper/d167f2b5f8e31a6a3b69b19b01a5f9f7f4f2f4ea

Citations in the corpus

• The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “…2006; Basu 1997; Ball et al. 2000; Ball 2001; Holthausen and Watts 2001; Ball and Shivakumar 2005, 2006; Armstrong et al. 2010; Kothari et al. 2010; Christensen et al. 2016; Watts and Zuo 2016), we expect accounting conservatism to reduce potential underinvestment by improving borrowing capacity…”