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State contract law and the use of accounting information in debt contracts |
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| Authors: | Honigsberg Colleen Katz Sharon P Mutlu Sunay Sadka Gil |
| Institution: | 1.Stanford Law School, Stanford, CA, USA ;2.INSEAD, Fontainebleau, France ;3.Kennesaw State University, Kennesaw, GA, USA ;4.University of Texas at Dallas, Dallas, TX, USA ; |
| Abstract: | Review of Accounting Studies - This paper examines the relation between state contract law and the use of accounting information in debt contracts. Contract theory suggests that balance sheet based... |
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