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Keywords: reliability
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Journal Articles
The Accounting Review (2024) 99 (1): 163–190.
Published: 01 January 2024
... underfunding contain relatively more covenants based on the balance sheet and a lower cost of debt. Additional analysis suggests that improved reliability of recognized information is a likely mechanism for these findings. We also document that recognition did not affect the credit risk of the borrower...
Journal Articles
The Accounting Review (2021) 96 (6): 215–238.
Published: 01 November 2021
..., Harvard University, Harvard Business School, Department of Accounting and Management, Boston, MA, USA. Editor's note: Accepted by Mark T. Bradshaw, under the Senior Editorship of Mary E. Barth. 1 10 2017 1 3 2021 2021 mandatory reporting voluntary disclosure reliability...
Journal Articles
The Accounting Review (2012) 87 (4): 1335–1356.
Published: 01 July 2012
...Kathryn Kadous; Lisa Koonce; Jane M. Thayer ABSTRACT Relevance and reliability (now referred to as “representational faithfulness”) are qualities of financial information that both the Financial Accounting Standards Board and the International Accounting Standards Board use in setting standards...