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      The Role of Accounting Conservatism in Mitigating Bondholder‐Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs

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      The Accounting Review

      American Accounting Association

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          On financial contracting

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            The conservatism principle and the asymmetric timeliness of earnings1

             Sudipta Basu (1997)
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              Statistical Models of Bond Ratings: A Methodological Inquiry

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                Author and article information

                Journal
                The Accounting Review
                The Accounting Review
                American Accounting Association
                0001-4826
                1558-7967
                October 2002
                October 2002
                : 77
                : 4
                : 867-890
                Article
                10.2308/accr.2002.77.4.867
                © 2002

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