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Political information flow and management guidance
Christensen, Dane M.; Morris, Arthur; Walther, Beverly R.; … - In: Review of accounting studies 28 (2023) 3, pp. 1466-1499
Persistent link: https://www.econbiz.de/10014383842
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Accounting information in financial contracting : the incomplete contract theory perspective
Christensen, Hans B.; Nikolaev, Valeri V.; Moerman, … - In: Journal of accounting research 54 (2016) 2, pp. 397-435
Persistent link: https://www.econbiz.de/10011500030
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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
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Capital versus performance covenants in debt contracts
Christensen, Hans B.; Nikolaev, Valeri V. - In: Journal of accounting research 50 (2012) 1, pp. 75-116
Persistent link: https://www.econbiz.de/10009508538
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A standard setter's framework for selecting between fair value and historical cost measurement attributes : a basis for discussion of "Does fair value accounting for nonfinancial a...
Linsmeier, Thomas J. - In: Review of accounting studies 18 (2013) 3, pp. 776-782
Persistent link: https://www.econbiz.de/10010200057
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Does fair value accounting for non-financial assets pass the market test?
Christensen, Hans B.; Nikolaev, Valeri V. - In: Review of accounting studies 18 (2013) 3, pp. 734-775
Persistent link: https://www.econbiz.de/10010200097
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Why do firms rarely adopt IFRS voluntarily? : academics find significant benefits and the costs appear to be low
Christensen, Hans B. - In: Review of accounting studies 17 (2012) 3, pp. 518-525
Persistent link: https://www.econbiz.de/10009616262
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Is corporate transparency the solution to political failure on our greatest problems? : a discussion of Darendeli, Fiechter, Hitz, and Lehmann (2022)
Christensen, Hans B. - In: Journal of accounting & economics 74 (2022) 2/3, pp. 1-8
Persistent link: https://www.econbiz.de/10013534485
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Discussion of "borrower private information covenants and loan contract monitoring"
Nikolaev, Valeri V. - In: Journal of accounting & economics 64 (2017) 2/3, pp. 340-345
Persistent link: https://www.econbiz.de/10011783401
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Scope for renegotiation in private debt contracts
Nikolaev, Valeri V. - In: Journal of accounting & economics 65 (2018) 2/3, pp. 270-301
Persistent link: https://www.econbiz.de/10011864914