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Keywords: Wealth expropriation
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Journal Articles
Association between restrictive covenants and accounting conservatism: evidence from US public debt
Available to Purchase
Journal of Financial Reporting and Accounting (2023) 21 (2): 344–369.
Published: 13 September 2021
... conservative accounting before entering debt contracts, as debt contracts with those borrowers help creditors in limiting wealth expropriation activities. Erkens et al. (2014) confirm that accounting conservatism can be an efficient mechanism that helps to monitor because it forwards the recognition...
