Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

Publisher： John Wiley & Sons Inc

E-ISSN： 1475-679x|53|5|915-963

ISSN： 0021-8456

Source： JOURNAL OF ACCOUNTING RESEARCH, Vol.53, Iss.5, 2015-12, pp. : 915-963

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