0.22 Manu Gupta Inder K. Khurana Raynolde Pereira, Legal Inforcement Short Maturity Debt and the Incentive to Manage Earnings, Journal of Law and Economics, 2008.

{ variable variables results significant } 0.28
{ bankruptcy debt creditors exemption } 0.22
{ united countries foreign country } 0.08
{ firms firm size assets } 0.07

Related Articles

Arthur Edward Burns, The Tax Court and Profit Renegotiation, Journal of Law and Economics, 1970.

Catherine C. EckelTheo Vermaelen, Internal Regulation: The Effects of Government Ownership on the Value of the Firm, Journal of Law and Economics, 1986.

Lawrence G. Goldberg, The Effect of Conglomerate Mergers on Competition, Journal of Law and Economics, 1973.