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ArticleInsubstance defeasances

John R. M. Hand1990

Article1990

Insubstance defeasances

John R. M. Hand · Patricia J. Hughes · Stephan E. Sefcik

40 citations·0/0 files stored·Journal of Accounting and Economics

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Corporate Finance and Governance Financial Markets and Investment Strategies Credit Risk and Financial Regulations

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References

1986Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers 1977The Determination of Financial Structure: The Incentive-Signalling Approach 1979On financial contracting 1990Effectiveness of accounting-based dividend covenants 1984Wealth redistributions or changes in firm value

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2000Issues in the Drive to Measure Liabilities at Fair Value 2015Incentives and Constraints of Real Earnings Management: The Literature Review

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Year1990

Typearticle

Published1990-05-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations40

Files0 public / 0

ShelfCorporate Finance and Governance

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doi10.1016/0165-4101(90)90067-e

openalex_workW2001820185

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