Accounting and contracting choices around a change in fiduciary duties
We exploit an influential 1991 Delaware court ruling to examine the impact of changes in managerial fiduciary duties on firms’ accounting and contracting choices. The ruling expanded directors’ fiduciary duties in favor of creditors and away from shareholders for a specific group of firms. Using a h...
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| Main Authors: | , , , |
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| 格式: | text |
| 語言: | English |
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Institutional Knowledge at Singapore Management University
2017
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| 在線閱讀: | https://ink.library.smu.edu.sg/soa_research/1298 https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2297&context=soa_research |
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