Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Mandated accounting changes and debt covenants

16 references·16 citing·38 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1973The Pricing of Options and Corporate Liabilities29,064 cited
1977Determinants of corporate borrowing13,160 cited
1996Production, Information Costs and Economic Organization9,565 cited
1981The relationship between return and market value of common stocks5,928 cited
1976The valuation of options for alternative stochastic processes2,935 cited
1979On financial contracting2,901 cited
1977Estimating betas from nonsynchronous data2,751 cited
1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
1976VALUING CORPORATE SECURITIES: SOME EFFECTS OF BOND INDENTURE PROVISIONS2,383 cited
1981Misspecification of capital asset pricing1,286 cited
1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
1976Option pricing473 cited
1976Valuing Corporate Securities: Some Effects of Bond Indenture Provisions461 cited
1975Production, Information Costs, and Economic Organization401 cited
1981

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements

224 cited

Cited by

1992Accounting choice theory and market-based research in accounting101 cited
1990Efficient contracting and the choice of accounting method in the oil and gas industry85 cited
1992The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.83 cited
1995Mandated accounting changes and managerial discretion77 cited
1986Accounting for leases by lessees77 cited
1996An investigation of capital market reactions to pronouncements on fair value accounting76 cited
1999The effect of accounting-based debt covenants on equity valuation73 cited
2004The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence71 cited
1995Interrelation Among Events of Default*65 cited
1984Accounting for retail land sales61 cited
2008Earnings Smoothing Activities of Firms to Manage Credit Ratings57 cited
1984An Application of the Bootstrap Method to the Analysis of Squared, Standardized Market Model Prediction Errors56 cited
2004The Impact of the Change to International Accounting Standards on Debt Covenants: A UK Perspective155 cited
1990Debt covenants and accounting choice54 cited
1998Rate-Regulated Enterprises and Mandated Accounting Changes: The Case of Electric Utilities and Postretirements Benefits Other Than Pensions (SFAS 106)50 cited
1991Impact on equity prices of pronouncements related to nonpension postretirement benefits49 cited