The Role of Accounting Conservatism in Mitigating资料.pdf

The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs Author(s): Anwer S. Ahmed, Bruce K. Billings, Richard M. Morton, Mary Stanford-Harris Source: The Accounting Review, Vol. 77, No. 4 (Oct., 2002), pp. 867-890 Published by: American Accounting Association Stable URL: /stable/3068874 Accessed: 17/11/2009 23:22 Your use of the JSTOR archive indicates your acceptance of JSTORs Terms and Conditions of Use, available at /page/info/about/policies/terms.jsp. JSTORs Terms and Conditions of Use provides, in part, that unless you have obtained prior permission, you may not download an entire issue of a journal or multiple copies of articles, and you may use content in the JSTOR archive only for your personal, non-commercial use. Please contact the publisher regarding any further use of this work. Publisher contact information may be obtained at /action/showPublisher?publisherCode=aaasoc. Each copy of any part of a JSTOR transmission must contain the same copyright notice that appears on the screen or printed page of such transmission. JSTOR is a not-for-profit service that helps scholars, researchers, and students discover, use, and build upon a wide range of content in a trusted digital archive. We use information technology and tools to increase productivity and facilitate new forms of scholarship. For more information about JSTOR, please contact support@. American Accounting Association is collaborating with JSTOR to digitize, preserve and extend access to The Accounting Review. REVIEWREVIEW ACCOUNTINGACCOUNTING THETHE Vol.Vol. 77,77, No.No. 44 OctoberOctober 867-890867-890 pp.pp. TheThe RoleRole ofof AccountingAccounting