Journal Article
Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism
Journal of Accounting and Economics
Author(s)
Xiumin Martin
Sugata Roychowdhury
Date Published:
2015
Citations:
Martin, Xiumin,
Sugata Roychowdhury
. 2015. Do Financial Market Developments Influence Accounting Practices? Credit Default Swaps and Borrowers’ Reporting Conservatism.
Journal of Accounting and Economics
. (1)80-104.