Open AccessLenderss Demand for Conservatism in Financial Statements and in Debt Contract Modifications: Evidence from the 1991 Credit Lyonnais Ruling
Author(s) -
Daniel A. Bens,
Sterling Huang,
Liang Tan,
Wan Wongsunwai
Publication year - 2014
Publication title -
ssrn electronic journal
Language(s) - English
Resource type - Journals
ISSN - 1556-5068
DOI - 10.2139/ssrn.2376476
Subject(s) - debt , financial system , conservatism , business , economics , monetary economics , accounting , finance , political science , law , politics
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