Media type: E-Book Title: The differential impact of accounting rules' complexity on public and private debt contracting : evidence from ASU 2017-12 Contributor: Ali, Waqar [Author] Published: [Jouy-en-Josas]: [HEC Paris], [2024] Published in: Ecole des hautes études commerciales: HEC Paris research paper series ; 1494 Extent: 1 Online-Ressource (circa 52 Seiten) Language: English DOI: 10.2139/ssrn.4594229 Identifier: Keywords: Reporting complexity ; Hedge accounting ; Financial risk management ; Debt contracting ; Public debt ; Private debt ; ASU 2017-12 Origination: Footnote: Access State: Open Access