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Is financial reporting shaped by equity markets or by debt markets? : an international study of timeliness and conservatism

Ball, Ray; Robin, Ashok; Sadka, Gil - In: Review of accounting studies 13 (2008) 2/3, pp. 168-205

Persistent link: https://www.econbiz.de/10003744933

Discussion of "Is financial reporting shaped by equity markets or by debt markets? : an international study of timeliness and conservatism"

Monahan, Steven J. - In: Review of accounting studies 13 (2008) 2/3, pp. 206-215

Persistent link: https://www.econbiz.de/10003745330

Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism

Ball, Ray; Robin, Ashok; Sadka, Gil - In: Review of accounting studies 13 (2008) 2, pp. 168-205

Persistent link: https://www.econbiz.de/10008057493

Is Financial Reporting Shaped by Equity Markets or by Debt Markets? An International Study of Timeliness and Conservatism

Ball, Ray - 2011

We hypothesize debt markets - not equity markets - are the primary influence on quot;associationquot; metrics studied since Ball and Brown (1968). Debt markets demand high scores on timeliness, conservatism and Lev's (1989) R2, because debt covenants utilize reported numbers. Equity markets do...

Persistent link: https://www.econbiz.de/10012714440