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Contractual alterations are also more likely when firms employ less extensive contractual safeguards in their alliances and when a parent firm's strategy changes.
Minimal alteration of contractual obligations may end the inquiry at its first stage.
It did not effect simply a temporary alteration of the contractual relationships of those within its coverage, but worked a severe, permanent, and immediate change in those relationships irrevocably and retroactively.
Earnings management involves the alteration of financial reports to mislead stakeholders about the organization's underlying performance, or to "influence contractual outcomes that depend on reported accounting numbers".
Contractual obligation.
"But not contractual ones".
contractual liability.
Is it a contractual requirement?
It was a contractual obligation.
"We honor our contractual obligations".
Ban on Contractual Tying.
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CEO of Professional Science Editing for Scientists @ prosciediting.com