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Accounting Information in the Market for Debt

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References

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Cited by

1998An International Comparison of Accounting-Based Payout Restrictions in the United States, United Kingdom and Germany78 cited
1995Asset Revaluations and Assessment of Borrowing Capacity76 cited
2000Financial reporting discretion and voluntary disclosure: Corporate research and development expenditure in Australia71 cited
1991The Determinants of the Capital Structure of Listed Australian Companies: The Financial Manager's Perspective71 cited
2015Effect of audit quality and accounting and finance backgrounds of audit committee members on firms’ compliance with IFRS for goodwill impairment testing67 cited
1987The derived demand for consolidated financial reporting58 cited
2006Financial covenants in the markets for public and private debt57 cited
1998Utilisation and restrictiveness of covenants in Australian private debt contracts

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56 cited

1992Accounting Measurement Rules in UK Bank Loan Contracts56 cited

2004The Impact of the Change to International Accounting Standards on Debt Covenants: A UK Perspective155 cited

2009The Effect of Board Structure and Institutional Ownership Structure on Earnings Management52 cited

2009Market's perception of deferred tax accruals43 cited

1998The role of accrual accounting in restricting dividends to shareholders43 cited

1992Financial Ratio Covenants in UK Bank Loan Contracts and Accounting Policy Choice42 cited

1998The Role of Debt Contracts in UK Corporate Governance41 cited

2014Firms' compliance with the disclosure requirements of IFRS for goodwill impairment testing39 cited