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Debt Covenants and Accounting Conservatism

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References

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1995Covenants and Collateral as Incentives to Monitor1,179 cited

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2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited

Cited by

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2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption250 cited
2015Bridging the gap: the design of bank loan contracts and distance228 cited
2010Internal Controls and Conditional Conservatism217 cited
2015The confounding effect of cost stickiness on conservatism estimates211 cited
2013Inside Debt and the Design of Corporate Debt Contracts211 cited
2016The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis196 cited
2016The informational feedback effect of stock prices on management forecasts180 cited
2020Accounting Conservatism and Bankruptcy Risk175 cited
2011Discretionary accounting choices and the predictive ability of accruals with respect to future cash flows170 cited
2014Accounting conservatism and managerial risk-taking: Corporate acquisitions164 cited
2014Do rating agencies cater? Evidence from rating-based contracts155 cited
2013Non-discretionary conservatism: Evidence and implications153 cited