%0 Journal Article %T Accounting Conservatism and the Efficiency of Debt Contracts %A GIGLER, FRANK %A KANODIA, CHANDRA %A SAPRA, HARESH %A VENUGOPALAN, RAGHU %J Journal of Accounting Research %V 47 %N 3 %@ 0021-8456 %D 2009-06-01 %I Wiley Subscription Services, Inc., A Wiley Company %~ DeepDyve