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Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back

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Author Info
Holthausen, Robert W.
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File URL: http://www.sciencedirect.com/science/article/B6V87-48X6BWN-4/2/6f8098a4aa9c386c990d1f8741a11592
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Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 3 (1981)
Issue (Month): 1 (March)
Pages: 73-109
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Handle: RePEc:eee:jaecon:v:3:y:1981:i:1:p:73-109

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  1. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings Management and Audit Adjustments: An Empirical Study of IBEX 35 Constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra. [Downloadable!]
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