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Financial Accounting & Reporting II - Conservatism and Debt Contracting (100 mins)
Fri, April 25, 1:45 to 3:25pm, Hilton Salt Lake City Center, TBASession Submission Type: Paper Session
Sub Track
Discussants
Fujiao Xie, University of Hawaii-Manoa
Mindy S Wolfe, University of Waterloo
He Wen, University of Missouri-St. Louis
Individual Presentations
The Role of Conservatism in the Fair Value Recognition of Investment Property under IFRS - Sati P Bandyopadhyay, University of Waterloo; Changling Chen, University of Waterloo; Mindy S Wolfe, University of Waterloo
Managerial Risk Incentives and Accounting Conservatism - Wei Jiang, Cal State University - Fullerton
The relation between accounting information in debt covenants and operating leases - Daniel Gyung H Paik, University of Richmond; Joyce Van Der Laan Smith, University of Richmond; Byunghwan Lee, Cal State Poly University - Pomona; Sung Wook Yoon, Cal State University - Northridge
Intangible Assets and Net-Worth Covenants: An Investigation of the Determinants and the Effect of Goodwill Impairments - He Wen, University of Missouri-St. Louis