SZodixStudyAcademic Library

Shelves Open access

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

DEBT REPORTING BY PARENT COMPANIES: PARENT‐ONLY VERSUS CONSOLIDATED STATEMENTS · Study

ArticleShelves

ArticleDEBT REPORTING BY PARENT COMPANIES: PARENT‐ONLY VERSUS CONSOLIDATED STATEMENTS

Jere R. Francis1986

Article1986

DEBT REPORTING BY PARENT COMPANIES: PARENT‐ONLY VERSUS CONSOLIDATED STATEMENTS

Jere R. Francis

23 citations·0/0 files stored·Journal of Business Finance &amp Accounting

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 23 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1979On financial contracting 1959Determinants of Risk Premiums on Corporate Bonds 1966The Determination of Long-Term Credit Standing with Financial Ratios 1983Accounting Information in Private Markets: Evidence from Private Lending Agreements.2021Statement of Financial Accounting Concepts 1976An Evaluation of the Information Conveyed by Consolidated Statements

Cited by

2018Why do firms issue guaranteed bonds?2020Corporate legal structure and bank loan spread 2021The impact of IFRS 10 on consolidated financial reporting

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2014Do rating agencies cater? Evidence from rating-based contractsarticle · 4 shared references 2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providersarticle · 4 shared references 2012Exploring the Agency Cost of Debt: Evidence from the ISS Governance Standardsarticle · 4 shared references 2011Capital Versus Performance Covenants in Debt Contractsarticle · 3 shared references 2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspectivearticle · 3 shared references 1990Effectiveness of accounting-based dividend covenantsarticle · 3 shared references

Details

Year1986

Typearticle

Published1986-09-01

VenueJournal of Business Finance &amp Accounting

ISSN-L0306-686X

Languageen

Citations23

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1111/j.1468-5957.1986.tb00504.x

openalex_workW1995159015

Links

Imported from OpenAlex (CC0) — nothing here is generated.