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Some of the next articles are maybe not open access.

Financial Reporting, Debt Contracting and Valuation. [PDF]

open access: possible, 2007
An important insight from the current literature is that the quality of accounting information is determined by economic incentives provided to managers and not by accounting standards per se. In four related essays, I examine topics revolving around this idea.
openaire   +1 more source

Corporate Bankruptcy and Directors’ Reputation: An Empirical Analysis of the Effects on Public Debt Contracts

Journal of Accounting, Auditing & Finance, 2023
Mariya N Ivanova, Stefano Gatti
exaly  

The Design of Debt Contracts

2008
Paolo Fulghieri, Eitan Goldman
openaire   +1 more source

Assessing Smart Contracts Security Technical Debts

2021
Rami Bahsoon   +2 more
exaly  

Debt Contract Enforcement and Conservatism: Evidence From a Natural Experiment

Journal of Accounting Research, 2018
Nan Li, Cyrus Aghamolla
exaly  

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