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- W3121907182 abstract "In this paper, I review the role that financial accounting plays in contracts aimed at mitigating agency problems between shareholders and managers and between shareholders and debtholders. The paper discusses the reasons why and how financial accounting numbers are used in debt and stewardship contracting. It further considers the effects of conservatism and fair-value accounting on the relevance of financial reports for contracting. The paper provides some key takeaways from academic literature for accounting practice and regulation." @default.
- W3121907182 created "2021-02-01" @default.
- W3121907182 creator A5087988182 @default.
- W3121907182 date "2013-08-01" @default.
- W3121907182 modified "2023-10-16" @default.
- W3121907182 title "The role of financial reporting in debt contracting and in stewardship" @default.
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- W3121907182 doi "https://doi.org/10.1080/00014788.2013.785683" @default.
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