Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements

1981 Journal of Accounting and Economics 238 citations

Keywords

Equity (law)AccountingLoanBusinessSample (material)Event studyAccounting information systemMonetary economicsEconomicsFinance

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Year
1981
Type
article
Volume
3
Issue
1
Pages
3-36
Citations
238
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Closed

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Richard Leftwich (1981). Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements. Journal of Accounting and Economics , 3 (1) , 3-36. https://doi.org/10.1016/s0165-4101(81)80001-8

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DOI
10.1016/s0165-4101(81)80001-8