ISSN 0001-4788 (Print); ISSN 2159-4260 (Online)
Publisher: Routledge, part of the Taylor & Francis Group
Conservatism in debt contracting: theory and empirical evidence pp. 619-647(29) Authors: Penalva, Fernando; Wagenhofer, Alfred
The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study pp. 648-681(34) Author: Peel, Michael J.
Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses pp. 682-725(44) Authors: Hashim, Noor; Li, Weijia; O'Hanlon, John
Bank loan loss accounting and its contracting effects: the new expected loss models pp. 726-752(27) Authors: Giner, Begoña; Mora, Araceli
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