Keywords
Earnings managementDepreciation (economics)AccountingEconomicsIncentiveBondCompensation (psychology)EarningsExecutive compensationEmpirical evidenceBusinessActuarial scienceMicroeconomicsFinance
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Publication Info
- Year
- 1981
- Type
- article
- Volume
- 3
- Issue
- 1
- Pages
- 73-109
- Citations
- 203
- Access
- Closed
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Cite This
Robert W. Holthausen
(1981).
Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques.
Journal of Accounting and Economics
, 3
(1)
, 73-109.
https://doi.org/10.1016/0165-4101(81)90035-5
Identifiers
- DOI
- 10.1016/0165-4101(81)90035-5