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Accounting Information in Private Markets: Evidence from Private Lending Agreements.
5 references·16 citing·42 second hop
Accounting Information in Private Markets: Evidence from Private Lending Agreements. (1983)Accounting Information in Private Markets…The Effects of a Firm's Investment and Financing Decisions on the Welfare of its Security Holders (2007)The Effects of a Firm's Inves…The Problem of Externality (1979)The Problem of ExternalityTowards a Positive Theory of the Determination of Accounting Standards. 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this work references cited by second hop

References

  • 1977DEBT AND TAXES*2,896 cited
  • 1978Towards a Positive Theory of the Determination of Accounting Standards.2,664 cited
  • 1979The Problem of Externality1,198 cited
  • 1977Corporate Financial Statements, A Product of the Market and Political Processes585 cited
  • 2007The Effects of a Firm's Investment and Financing Decisions on the Welfare of its Security Holders300 cited

Cited by

  • 2014The role of dynamic renegotiation and asymmetric information in financial contracting350 cited
  • 2015Measuring the probability of financial covenant violation in private debt contracts315 cited
  • 2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective301 cited
  • 1990Effectiveness of accounting-based dividend covenants294 cited
  • 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
  • 2016Corporate investment and changes in GAAP267 cited
  • 2011Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?251 cited
  • 2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption250 cited
  • 2013Debt Covenant Re-Negotiations and Creditor Control Rights

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244 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting242 cited
  • 2013Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts241 cited
  • 1993Auditing, directorships and the demand for monitoring229 cited
  • 2004Investor protection under unregulated financial reporting229 cited
  • 1988Toward a Theory of Equitable and Efficient Accounting Policy.226 cited
  • 2013Does fair value accounting for non-financial assets pass the market test?215 cited
  • 1996Influential accounting articles, individuals, Ph.D. granting institutions and faculties: A citational analysis206 cited