Ditemukan 1 dokumen yang sesuai dengan query
Dahlia Sari, author
This study provides evidence on the role of accounting conservatism in debt contracting. I hypothesize that (I) there is positive association between conflicts of bondholders-shareholders over dividend policy and the use of conservative accounting (ii) there is positive association between bond ratings and the use of conservative accounting. Conflicts of...
Depok: Universitas Indonesia, 2004
JAKI-1-2-Des2004-63
Artikel Jurnal Universitas Indonesia Library
