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The effects of operating cash flow disclosure on earnings comparability, analysts' forecasts, and firms’ investment decisions during the Pre-IFRS era
Caban-Garcia, Maria T.; Choi, Heeick; Kim, Myung-sun - In: The British accounting review : the journal of the … 52 (2020) 4, pp. 1-20
Persistent link: https://www.econbiz.de/10012286077
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Debt contracts in the presence of performance manipulation
Guttman, Ilan; Marinovic, Iván - In: Review of accounting studies 23 (2018) 3, pp. 1005-1041
Persistent link: https://www.econbiz.de/10011900444
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State contract law and the use of accounting information in debt contracts
Honigsberg, Colleen; Katz, Sharon P.; Mutlu, Sunay; … - In: Review of accounting studies 26 (2021) 1, pp. 124-171
Persistent link: https://www.econbiz.de/10012498404
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The costs of debt contracts and the repeated use of debt covenants
Kim, Bong Hwan - In: Asia-Pacific journal of financial studies 47 (2018) 6, pp. 858-880
Persistent link: https://www.econbiz.de/10012009617
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Collateral, default risk, and relationship lending : an empirical study on financial contracting
Elsas, Ralf; Krahnen, Jan Pieter - 2000 - Current draft: February 29, 2000
lending, borrower quality and collateral as a key variable in loan contract design. We used a unique data set based on the … examination of credit files of five leading German banks, thus relying on information actually used in the process of bank credit … decision-making and contract design. In particular, bank internal borrower ratings serve to evaluate borrower quality, and the …
Persistent link: https://www.econbiz.de/10009768264
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The effect of lenders' dual holding on loan contract design : evidence from performance pricing provisions
Lim, Jesslyn; Do, Viet; Vu, Tram - In: Journal of banking & finance 137 (2022), pp. 1-14
Persistent link: https://www.econbiz.de/10013460217
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Other comprehensive income reporting and earnings management : evidence from China
Wang, Yan; He, Zhuqian; Shan, Yuan George; Liu, Xiaoying - In: Accounting forum : advancing the interdisciplinary and … 45 (2021) 4, pp. 389-410
Persistent link: https://www.econbiz.de/10013161633
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The role of disaggregation of earnings in stock valuation and earnings forecasting
Wang, Pengguo - In: Accounting and business research : a research quarterly … 43 (2013) 5, pp. 530-557
Persistent link: https://www.econbiz.de/10010208981
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The effect of earning persistence and components of earning on the predictability of earning : evidence from an emerging market
Abousamak, Ahmed - In: International journal of economics and business research 16 (2018) 3, pp. 405-420
Persistent link: https://www.econbiz.de/10011990724
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Meeting earnings benchmarks via real activities manipulation : debt market effects
Hinkel, Timothy P.; Hoffman, Benjamin W. - In: Journal of accounting, auditing & finance : JAAF 35 (2020) 2, pp. 349-378
Persistent link: https://www.econbiz.de/10012170120