Open AccessFinancial covenants and financial reporting conservatism: French evidence
Author(s) -
Raja Hached
Publication year - 2014
Publication title -
international journal of basic and applied sciences
Language(s) - English
Resource type - Journals
ISSN - 2227-5053
DOI - 10.14419/ijbas.v3i3.2791
Subject(s) - conservatism , covenant , debt , business , sample (material) , finance , accounting , accrual , agency (philosophy) , quality (philosophy) , financial system , philosophy , chemistry , theology , earnings , chromatography , epistemology , politics , political science , law