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Accounting conservatism and the efficiency of debt contracts

Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797

Persistent link: https://www.econbiz.de/10003853056

Debt Financing and Accounting Conservatism in Private Firms

Haw, In-Mu - 2014

This study investigates the role of public debt financing in shaping accounting conservatism in privately held … initial bonds, and that bond investors reward this long-term commitment to conservative accounting by gradually reducing …

Persistent link: https://www.econbiz.de/10013070438

Loan Sales and Borrowers' Accounting Conservatism

Deng, Saiying - 2017

We examine whether initial loan sales in the secondary loan market relate to borrowing firms' accounting conservatism …. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We … accounting conservatism is enforced in the private debt market, and that lead lenders play a more prominent role than secondary …

Persistent link: https://www.econbiz.de/10012973636

Debt covenant slack and ex-post conditional accounting conservatism

Kim, Bong Hwan - In: Accounting and business research 50 (2020) 2, pp. 111-134

Persistent link: https://www.econbiz.de/10012226215

Role of earnings management and capital structure in signalling early stage of financial distress : a firm life cycle perspective

Chhillar, Palka; Lellapalli, Ramana V - In: Cogent economics & finance 10 (2022) 1, pp. 1-22

Globally, the unravelling of the corporate scandals leading to big multinational firms stumbling down to bankruptcy suits caused enormous loss of wealth to the investors. This study explores how the earnings management and capital structure can signal an early stage of the distressed financial...

Persistent link: https://www.econbiz.de/10013391107

External financing and earnings management : evidence in Vietnam

Phuong Bui; Hai Ngo; Nguyen Khuong Vinh; Nguyen Thanh Liem - In: Cogent economics & finance 10 (2022) 1, pp. 1-16

This paper investigates the effect of external financing on earnings management in Vietnam, a bank-dominated economy. Using a sample of 494 listed non-financial firms from 2009 to 2018, we find that external financing is positively related to earnings management, implying that firms have...

Persistent link: https://www.econbiz.de/10014500393