Work

Conservative financial reporting, debt covenants, and the agency costs of debt

Year: 2008

Type: article

Source: Journal of Accounting and Economics

DOI: 10.1016/j.jacceco.2008.05.001

Author: Wayne R. Guay

Institution: University of Pennsylvania

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2017950798

FWCI: 15.22

Cites: 7

Cited by: 64

Related to: 10