articleJournal of Accounting and EconomicsJul 20, 2007Closed access

The contracting benefits of accounting conservatism to lenders and borrowers

JZJieying Zhang

University of Southern California

Indexed incrossref

Abstract

No abstract available for this paper.

Citation impact

932
total citations
FWCI
49.83
Percentile
100%
References
28
Citations per year

Authors

1

Topics & keywords

Topics
Keywords
  • Conservatism
  • Ex-ante
  • Debt
  • Shock (circulatory)
  • Interest rate
  • Monetary economics
  • Covenant
  • Business
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