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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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  • Holthausen, Robert W.

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  • Holthausen, Robert W., 1981. "Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques: The case of the depreciation switch-back," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 73-109, March.
  • Handle: RePEc:eee:jaecon:v:3:y:1981:i:1:p:73-109
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    Cited by:

    1. Athanasios P. Bellas & Christos Tzovas, 2008. "The Effects of Dependency on Debt Financing On Financial Reporting Policy: The Case of Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 13-30.
    2. Jackson, Scott B. & (Kelvin) Liu, Xiaotao & Cecchini, Mark, 2009. "Economic consequences of firms' depreciation method choice: Evidence from capital investments," Journal of Accounting and Economics, Elsevier, vol. 48(1), pages 54-68, October.
    3. Jackson, Scott B. & Rodgers, Theodore C. & Tuttle, Brad, 2010. "The effect of depreciation method choice on asset selling prices," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 757-774, November.
    4. 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.
    5. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
    6. Sarra Elleuch Hamza, 2008. "Les spécificités de la gestion des résultats des entreprises tunisiennes à travers une analyse qualitative," Post-Print halshs-00524887, HAL.
    7. repec:kap:rqfnac:v:49:y:2017:i:3:d:10.1007_s11156-016-0601-1 is not listed on IDEAS
    8. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.

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