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CDS trading and managers' voluntary disclosure
Kim, Jae B.; Shroff, Pervin; Vyas, Dushyantkumar; … - 2017 - This draft: July, 2017
We investigate how the availability of traded credit default swaps (CDSs) affects the referenced firms' voluntary disclosure choices. CDSs enable lenders to hedge their credit risk exposure, weakening their incentives to monitor borrowers. We predict that reduced lender monitoring in turn leads...
Persistent link: https://www.econbiz.de/10011721688
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Credit Default Swaps and Managers’ Voluntary Disclosure
Kim, Jae B. - 2018
We investigate how the availability of traded credit default swaps (CDSs) affects the referenced firms' voluntary disclosure choices. CDSs enable lenders to hedge their credit risk exposure, weakening their incentives to monitor borrowers. We predict that reduced lender monitoring in turn leads...
Persistent link: https://www.econbiz.de/10012913578
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Debt analysts' views of debt-equity conflicts of interest
De Franco, Gus; Vasvari, Florin P.; Vyas, Dushyantkumar; … - In: The accounting review : a publication of the American … 89 (2014) 2, pp. 571-604
Persistent link: https://www.econbiz.de/10010407242
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Similarity in the restrictiveness of bond covenants
De Franco, Gus; Vasvari, Florin P.; Vyas, Dushyantkumar; … - In: The European accounting review 29 (2020) 4, pp. 665-691
Persistent link: https://www.econbiz.de/10012263217
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Accounting flexibility and managers' forecast behavior prior to seasoned equity offerings
Kim, Jae B. - In: Review of accounting studies 21 (2016) 4, pp. 1361-1400
Persistent link: https://www.econbiz.de/10011613077
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Permanent and Transitory Earnings, Accounting Recording Lag, and the Earnings Coefficient
Easton, Peter; Shroff, Pervin; Taylor, Gary - In: Review of accounting studies 5 (2000) 4, pp. 281-300
Persistent link: https://www.econbiz.de/10005954029
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Using Forecasts of Earnings to Simultaneously Estimate Growth and the Rate of Return on Equity Investment
Easton, Peter; Taylor, Gary; Shroff, Pervin; … - In: Journal of accounting research 40 (2002) 3, pp. 657-676
Persistent link: https://www.econbiz.de/10006559715
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Quarterly Earnings Patterns and Earnings Management
Das, Somnath; Shroff, Pervin; Zhang, Haiwen - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 797-832
Persistent link: https://www.econbiz.de/10008302083
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The role of information asymmetry and financial reporting quality in debt trading : evidence from the secondary loan market
Wittenberg-Moerman, Regina - In: Journal of accounting & economics 46 (2008) 2/3, pp. 240-260
Persistent link: https://www.econbiz.de/10003796314
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The timeliness of accounting write-downs by US financial institutions during the financial crisis of 2007 - 2008
Vyas, Dushyantkumar - In: Journal of accounting research 49 (2011) 3, pp. 823-860
Persistent link: https://www.econbiz.de/10009152316