TY - BOOK AU - Donovan, John AU - Frankel, Richard M. AU - Martin, Xiumin TI - Accounting conservatism and creditor recovery rate SN - 00014826 U1 - DPer 657.05 Ac27 Nov 2015 v. 90, n. 6 PY - 2015/// CY - Sarasota, Florida PB - American Accounting Association, KW - Accounting N1 - The Accounting Review ER -