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Direct Evidence on the Informational Properties of Earnings in Loan Contracts
Dyreng, Scott - 2017
Using a sample of firms that disclose the realizations of earnings used for determining covenant compliance in loan contracts, we provide direct evidence on the informational properties of earnings used in the performance covenants included in debt contracts. We find that the earnings measure...
Persistent link: https://www.econbiz.de/10012972765
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Direct Evidence on the Informational Properties of Earnings in Loan Contracts
Dyreng, Scott - 2017
Using a sample of firms that disclose the realizations of earnings used for determining covenant compliance in loan contracts, we provide direct evidence on the informational properties of earnings used in the performance covenants included in debt contracts. We find that the earnings measure...
Persistent link: https://www.econbiz.de/10012947936
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The role of bank monitoring in borrowers' discretionary disclosure : evidence from covenant violations
Vashishtha, Rahul - In: Journal of accounting & economics 57 (2014) 2/3, pp. 176-195
Persistent link: https://www.econbiz.de/10010401972
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Evidence on the role of banks in borrowers' disclosure
Vashishtha, Rahul - 2012
Persistent link: https://www.econbiz.de/10011816999
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Discussion of "making sense of soft information: interpretation bias and loan quality"
Vashishtha, Rahul - In: Journal of accounting & economics 68 (2019) 2/3, pp. 1-5
Persistent link: https://www.econbiz.de/10012152673
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Discussion of the effects of corporate governance on firms' credit ratings
Weber, Joseph - In: Journal of accounting & economics 42 (2006) 1/2, pp. 245-254
Persistent link: https://www.econbiz.de/10003365286
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Strategic Subsidiary Disclosure
DYRENG, SCOTT D.; HOOPES, JEFFREY L.; LANGETIEG, PATRICK; … - In: Journal of Accounting Research 58 (2020) 3, pp. 643-692
Persistent link: https://www.econbiz.de/10012280589
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Long-run corporate tax avoidance
Dyreng, Scott D.; Hanlon, Michelle Lee; Maydew, Edward L. - In: The accounting review : a publication of the American … 83 (2008) 1, pp. 61-82
Persistent link: https://www.econbiz.de/10003632927
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Using financial accounting data to examine the effect of foreign operations located in tax havens and other countries on US multinational firms' tax rates
Dyreng, Scott D.; Lindsey, Bradley P. - In: Journal of accounting research 47 (2009) 5, pp. 1283-1316
Persistent link: https://www.econbiz.de/10003905875
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The effects of executives on corporate tax avoidance
Dyreng, Scott D.; Hanlon, Michelle Lee; Maydew, Edward L. - In: The accounting review : a publication of the American … 85 (2010) 4, pp. 1163-1189
Persistent link: https://www.econbiz.de/10008652283