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Accounting conservatism and the efficiency of debt contracts

Gigler, Frank; Kanodia, Chandra S.; Sapra, Haresh; … - In: Journal of accounting research 47 (2009) 3, pp. 767-797

Persistent link: https://www.econbiz.de/10003853056

Creditor control rights, state of nature verfication, and financial reporting conservatism

Tan, Liang - In: Journal of accounting & economics 55 (2013) 1, pp. 1-22

Persistent link: https://www.econbiz.de/10009717768

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

Debt Financing and Accounting Conservatism in Private Firms

Haw, In-Mu - 2014

This study investigates the role of public debt financing in shaping accounting conservatism in privately held … companies. We focus on the change in conservatism of private firms following initial issuance of public debt and examine the … effects of agency conflicts between bondholders and shareholders on the change in conservatism. Regression analyses on a large …

Persistent link: https://www.econbiz.de/10013070438

Optimal security design under asymmetric information and profit manipulation

Koufopoulos, Kostas; Kozhan, Roman; Trigilia, Giulio - 2014

Persistent link: https://www.econbiz.de/10010373193

Optimal Security Design under Asymmetric Information and Profit Manipulation

Koufopoulos, Kostas - 2018

We consider a model of external financing in which privately informed entrepreneurs seek funds from competitive financiers. The literature restricts attention to monotonic securities and finds that straight debt is the uniquely optimal. Monotonicity is justified by the argument that it would...

Persistent link: https://www.econbiz.de/10012937909

Private debt and timely loss recognition

Franke, Benedikt; Müller, Sonja - In: The European accounting review 28 (2019) 3, pp. 423-450

Persistent link: https://www.econbiz.de/10012195336

Optimal security design under asymmetric information and profit manipulation

Koufopoulos, Kostas; Kozhan, Roman; Trigilia, Giulio - In: The review of corporate finance studies : RCFS 8 (2019) 1, pp. 146-173

Persistent link: https://www.econbiz.de/10012058115

Optimal Security Design Under Asymmetric Information and Profit Manipulation

Koufopoulos, Kostas - 2019

We consider a model of external financing in which entrepreneurs are privately informed about the quality of their projects and seek funds from competitive financiers. The literature restricts attention to monotonic or ‘manipulation proof' securities and finds that straight debt is the unique...

Persistent link: https://www.econbiz.de/10012904442

Direct evidence on the informational properties of earnings in loan contracts

Dyreng, Scott D.; Vashishtha, Rahul; Weber, Joseph - In: Journal of accounting research 55 (2017) 2, pp. 371-406

Persistent link: https://www.econbiz.de/10011695598

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