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Conservative financial reporting, debt covenants, and the agency costs of debt · Study

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ArticleConservative financial reporting, debt covenants, and the agency costs of debt

Wayne R. Guay2008

OA

Articlegreen2008

Conservative financial reporting, debt covenants, and the agency costs of debt

64 citations·0/0 files stored·Journal of Accounting and Economics

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

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 64 citations exist upstream.

References

1997The conservatism principle and the asymmetric timeliness of earnings1 1979On financial contracting 2004Earnings quality in UK private firms: comparative loss recognition timeliness 2008Conservatism and Debt 1998The Conservatism Principle and the Asymmetric Timeliness of Earnings 2006Discussion of an economic framework for conservative accounting and Bushman and Piotroski (2006)2018Conservative Disclosure

Cited by

2018Do Banks Still Monitor When There Is a Market for Credit Protection?2012Derivatives use and financial instrument disclosure in the extractives industry 2020External financing and earnings management: Evidence from international data 2017The Influence of Country-Level Religiosity on Accounting Conservatism 2013What do we know about the role of financial reporting in debt contracting and debt covenants?2013Corporate Pyramids, Conservatism and Cost of Debt: Evidence From Taiwan

Details

Year2008

Typearticle

Published2008-05-11

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations64

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jacceco.2008.05.001

openalex_workW2017950798

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