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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
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Accounting quality and debt concentration
Li, Ningzhong; Lou, Yun; Otto, Clemens A.; Moerman, … - In: The accounting review : a publication of the American … 96 (2021) 1, pp. 377-400
Persistent link: https://www.econbiz.de/10012439557
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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
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Accounting quality and the choice of borrowing base restrictions in debt contracts
Mutlu, Sunay - In: Accounting and business research 50 (2020) 2, pp. 135-178
Persistent link: https://www.econbiz.de/10012226220
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Tourist trap : the new lease accounting standard and debt covenants
Spiceland, Charlene; Spiceland, J. David; Njoroge, … - In: Journal of accounting education 45 (2018), pp. 45-59
Persistent link: https://www.econbiz.de/10011946994
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Asymmetric timely loss recognition, adverse shocks to external capital, and underinvestment : evidence from the collapse of the junk bond market
Kim, Jaewoo - In: Journal of accounting & economics 65 (2018) 1, pp. 148-168
Persistent link: https://www.econbiz.de/10011843877
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Finanzinstrumente im IFRS-Abschluss von Nicht-Banken : ein konkreter Leitfaden zur Bilanzierung und Offenlegung
Stauber, Jürgen - 2019 - 3., aktualisierte und erweiterte Auflage
Persistent link: https://www.econbiz.de/10011893622
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Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism
Gong, Guojin; Luo, Shuqing - In: The accounting review : a publication of the American … 93 (2018) 5, pp. 187-222
Persistent link: https://www.econbiz.de/10011933701
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Finanzinstrumente im IFRS-Abschluss von Nicht-Banken : ein konkreter Leitfaden zur Bilanzierung und Offenlegung
Stauber, Jürgen - 2019 - 3., aktualisierte und erweiterte Auflage
Group Accounting in einem Produktionsunternehmen angestellt. Zuvor war er fünf Jahre als Ressortleiter Competence Center …
Persistent link: https://www.econbiz.de/10012401761