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.
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