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Keywords: bankruptcy resolution
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (6): 2267–2303.
Published: 01 November 2015
...John Donovan; Richard M. Frankel; Xiumin Martin ABSTRACT We examine the relation between accounting conservatism and creditor recovery rates for firms in default. We also test the link between conservatism and the length of bankruptcy resolutions. We find that creditors of firms with more...
