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Technical Default, Auditors' Decisions and Future Financial Distress.
7 references·4 citing·45 second hop
Technical Default, Auditors' Decisions and Future Financial Distress. (1997)Technical Default, Auditors' Decisions an…Interrelation Among Events of Default* (1995)Interrelation Among Events of…Debt-covenant violations and managers' accounting responses (1994)Debt-covenant violations and …Debt covenant violation and manipulation of accruals (1994)Debt covenant violation and m…Creditors' Decisions to Waive Violations of Accounting-Based Debt Covenants. (1993)Creditors' Decisions to Waive…Costs of technical violation of accounting-based debt covenants (1993)Costs of technical violation …Accounting-based constraints in public and private debt agreements (1990)Accounting-based constraints …Positive Accounting Theory (1985)Positive Accounting TheoryDoes the Threat of a PCAOB Inspection Mitigate US Institutional Investors' Home Bias?* (2021)Does the Threat of a PCAOB In…CEO’s political connections, institutions and audit opinions (2017)CEO’s political connections, …The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience (2015)The Effects of Audit Market L…Predicting Financial Distress in the Hong Kong Growth Enterprises Market from the Perspective of Financial Sustainability (2015)Predicting Financial Distress…Corporate Financial Statements, A Product of the Market and Political Processes (1977)On financial contracting (1979)Accounting, ambiguity, and the new institutionalism (1995)ACCRUAL MANAGEMENT TO MEET EARNINGS TARGETS: UK EVIDENCE PRE- AND POST-CADBURY (2000)On the association between institutional ownership and aggressive corporate earnings management in Australia (2003)BANKRUPTCY COSTS: SOME EVIDENCE (1977)Foundations of Finance. (1977)Does Corporate Lending by Banks and Finance Companies Differ? Evidence on Specialization in Private Debt Contracting (1998)On Loan Sales, Loan Contracting, and Lending Relationships (2008)The Supply‐Side Determinants of Loan Contract Strictness (2012)Financial Ratios As Predictors of Failure (1966)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Financial Ratios and the Probabilistic Prediction of Bankruptcy (1980)Insolvency prediction model of the company: the case of the Republic of Serbia (2018)Predicting Corporate Financial Sustainability Using Novel Business Analytics (2018)A Multi-Layer Perceptron Approach to Financial Distress Prediction with Genetic Algorithm (2020)The effect of bonus schemes on accounting decisions (1985)Earnings Management During Import Relief Investigations (1991)A Review of the Earnings Management Literature and Its Implications for Standard Setting (1999)Earnings Management through Real Activities Manipulation (2003)Troubled debt restructurings (1990)The Valuation of Convertible Bonds With Credit Risk (2003)Corporate Governance Factors and Auditor Going Concern Assessments (2005)Do Business Borrowers Benefit from Bank Bailouts?: The Effects of TARP on Loan Contract Terms (2018)Detecting Earnings Management. (1995)Managerial ownership, accounting choices, and informativeness of earnings (1995)Equity Incentives and Earnings Management (2005)The role of information and financial reporting in corporate governance and debt contracting (2010)Detecting Earnings Management (2012)Auditor size and audit quality (1981)The impact of improved auditor independence on audit market concentration in China (1999)Do Non–Audit Service Fees Impair Auditor Independence? Evidence from Going Concern Audit Opinions (2002)Auditor switching and audit fee discounting: the Iranian experience (2017)Financial statement comparability and cash holdings: the mediating role of disclosure quality and financing constraints (2020)Corporate Violations and Audit Opinions: Warning Effect or Uncovering Effect? (2024)Testing Structural Equation Models. (1994)Cutoff criteria for fit indexes in covariance structure analysis: Conventional criteria versus new alternatives (1999)Principles and Practice of Structural Equation Modeling (2012)Do U.S. Investors Value Foreign Component Auditors? (2021)Large-Sample Evidence on the Debt Covenant Hypothesis (2001)A barrier option framework for corporate security valuation (2003)Do hedge funds trade on private information? Evidence from syndicated lending and short-selling☆ (2010)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)
this work references cited by second hop

References

  • 1985Positive Accounting Theory5,837 cited
  • 1994Debt covenant violation and manipulation of accruals2,773 cited
  • 1994Debt-covenant violations and managers' accounting responses1,250 cited
  • 1993Costs of technical violation of accounting-based debt covenants443 cited
  • 1990Accounting-based constraints in public and private debt agreements415 cited
  • 1993Creditors' Decisions to Waive Violations of Accounting-Based Debt Covenants.211 cited
  • 1995Interrelation Among Events of Default*65 cited

Cited by

  • 2015The Effects of Audit Market Liberalisation and Auditor Type on Audit Opinions: The Iranian Experience34 cited
  • 2015Predicting Financial Distress in the Hong Kong Growth Enterprises Market from the Perspective of Financial Sustainability33 cited
  • 2021Does the Threat of a PCAOB Inspection Mitigate US Institutional Investors' Home Bias?*24 cited
  • 2017CEO’s political connections, institutions and audit opinions15 cited

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