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DEBT REPORTING BY PARENT COMPANIES: PARENT‐ONLY VERSUS CONSOLIDATED STATEMENTS
7 references·3 citing·38 second hop
DEBT REPORTING BY PARENT COMPANIES: PARENT‐ONLY VERSUS CONSOLIDATED STATEMENTS (1986)DEBT REPORTING BY PARENT COMPANIES: PAREN…Statement of Financial Accounting Concepts (2021)Statement of Financial Accoun…Accounting Information in Private Markets: Evidence from Private Lending Agreements. (1983)Accounting Information in Pri…On financial contracting (1979)On financial contractingTheory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…An Evaluation of the Information Conveyed by Consolidated Statements (1976)An Evaluation of the Informat…The Determination of Long-Term Credit Standing with Financial Ratios (1966)The Determination of Long-Ter…Determinants of Risk Premiums on Corporate Bonds (1959)Determinants of Risk Premiums…The impact of IFRS 10 on consolidated financial reporting (2021)The impact of IFRS 10 on cons…Corporate legal structure and bank loan spread (2020)Corporate legal structure and…Why do firms issue guaranteed bonds? (2018)Why do firms issue guaranteed…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Corporate financing and investment decisions when firms have information that investors do not have (1984)Financial Intermediation and Delegated Monitoring (1984)DEBT AND TAXES* (1977)Towards a Positive Theory of the Determination of Accounting Standards. (1978)The Problem of Externality (1979)The role of dynamic renegotiation and asymmetric information in financial contracting (2014)Measuring the probability of financial covenant violation in private debt contracts (2015)Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016)A statement of accounting principles (1938)Truth in Accounting (1939)THE APPLICATION OF INFORMATION THEORY TO ACCOUNTING FOR GROUPS OF COMPANIES (1980)DEVELOPING WHOLE OF GOVERNMENT ACCOUNTING IN THE UK: GRAND CLAIMS, PRACTICAL COMPLEXITIES AND A SUGGESTED FUTURE RESEARCH AGENDA (2007)The value relevance of consolidated financial statements in an emerging market (2012)Accounting: theory and practice (2020)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)Separation of Ownership and Control (1983)Law and Finance (1998)Determinants of corporate borrowing (1977)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Corporate bonds with implicit government guarantees (2021)A Survey of Corporate Governance (1997)On the use of instrumental variables in accounting research (2009)Earnings, Book Values, and Dividends in Equity Valuation* (1995)Higher market valuation of companies with a small board of directors (1996)The Effect of Audit Quality on Earnings Management* (1998)Measuring Corporate Bond Mortality and Performance (1989)Liquidity and Credit Risk (2006)Measuring Default Risk Premia from Default Swap Rates and EDFs (2007)Determinants and Impact of Sovereign Credit Ratings (1996)Determinants and Impact of Sovereign Credit Ratings (2007)Does Corporate Social Responsibility (CSR) Improve Credit Ratings? Evidence from Geographic Identification (2013)The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51 (1997)Determinantes da qualidade das auditorias independentes no Brasil (2010)Reflections on the origins of modern accounting (2013)
this work references cited by second hop

References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1979On financial contracting2,901 cited
  • 1959Determinants of Risk Premiums on Corporate Bonds460 cited
  • 1966The Determination of Long-Term Credit Standing with Financial Ratios407 cited
  • 1983Accounting Information in Private Markets: Evidence from Private Lending Agreements.302 cited
  • 2021Statement of Financial Accounting Concepts73 cited
  • 1976An Evaluation of the Information Conveyed by Consolidated Statements31 cited

Cited by

  • 2018Why do firms issue guaranteed bonds?19 cited
  • 2020Corporate legal structure and bank loan spread19 cited
  • 2021The impact of IFRS 10 on consolidated financial reporting19 cited

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