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Accounting Conservatism and the Efficient Provision of Capital to Privately Informed Firms
Author(s) -
Smith Michael J.
Publication year - 2014
Publication title -
contemporary accounting research
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 2.769
H-Index - 99
eISSN - 1911-3846
pISSN - 0823-9150
DOI - 10.1111/1911-3846.12099
Subject(s) - accounting , conservatism , capital (architecture) , content (measure theory) , business , capital market , accounting information system , economics , political science , finance , law , history , mathematics , mathematical analysis , archaeology , politics