ACCOUNTING FOR DEBT AND COSTS OF LIQUIDITY UNDER CONDITIONS OF UNCERTAINTY

H Bierman and S Smidt

Journal of Accounting Research, 1967, vol. 5, issue 2, 144-153

Keywords: Debt accounting; Liquidity; Uncertainty; Present value of Debt (search for similar items in EconPapers)
JEL-codes: G32 M41 (search for similar items in EconPapers)
Date: 1967
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DOI: 10.2307/2490249

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