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Contracting on GAAP changes : large sample evidence

Christensen, Hans B.; Nikolaev, Valeri V. - In: Journal of accounting research 55 (2017) 5, pp. 1021-1050

Persistent link: https://www.econbiz.de/10011790749

Incentives or standards : what determines accounting quality changes around ifrs adoption?

Christensen, Hans B.; Lee, Edward; Walker, Martin; … - In: European accounting review 24 (2015) 1, pp. 31-61

Persistent link: https://www.econbiz.de/10011302903

Mandatory CSR and sustainability reporting : economic analysis and literature review

Christensen, Hans B.; Hail, Luzi; Leuz, Christian - In: Review of accounting studies 26 (2021) 3, pp. 1176-1248

Persistent link: https://www.econbiz.de/10012659674

Econometrics of the Basu asymmetric timeliness coefficient and accounting conservatism

Ball, Ray; Kothari, S. P.; Nikolaev, Valeri V. - In: Journal of accounting research 51 (2013) 5, pp. 1071-1097

Persistent link: https://www.econbiz.de/10010228876

Contracting on GAAP Changes : Large Sample Evidence

Christensen, Hans Bonde - 2018

We explore revealed preferences for the contractual treatment of changes to GAAP in a large sample of private credit agreements issued by publicly held U.S. firms. We document a significant time-trend toward excluding GAAP changes from the determination of covenant compliance over the period...

Persistent link: https://www.econbiz.de/10012925676

Contracting on GAAP Changes : Large Sample Evidence

Christensen, Hans Bonde - 2017

We explore revealed preferences for the contractual treatment of changes to GAAP in a large sample of private credit agreements issued by publicly held U.S. firms. We document a significant time-trend towards excluding GAAP changes from the determination of covenant compliance over the period...

Persistent link: https://www.econbiz.de/10012974124