Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism
- 期刊名称Review of Accounting Studies
- 作者Beatty, Anne; Petacchi, Reining; Zhang, Haiwen
- 卷第17卷
- 期第3期
- 印刷ISSN1380-6653
- 电子ISSN1573-7136
- 文件大小349.30KB
- 发表时间2012-09
- DOI10.1007/s11142-012-9189-4
- 页码700-738
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