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Accounting Transparency and the Asset Substitution Problem
16 references·7 citing·36 second hop
Accounting Transparency and the Asset Substitution Problem (2009)Accounting Transparency and the Asset Sub…Financial Accounting Standards Board (FASB) (2008)Financial Accounting Standard…On the Relation between Conservatism in Accounting Standards and Incentives for Earnings Management (2007)On the Relation between Conse…Fair Value Accounting and Financial Stability (2005)Fair Value Accounting and Fin…Information and the Cost of Capital (2004)Information and the Cost of C…Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The Demand for Accounting Conservatism for Management Control (2001)The Demand for Accounting Con…Conservatism, Optimal Disclosure Policy, and the Timeliness of Financial Reports (2001)Conservatism, Optimal Disclos…The Relation Among Capital Markets, Financial Disclosure, Production Efficiency, and Insider Trading (1996)The Relation Among Capital Ma…Disclosure, Liquidity, and the Cost of Capital (1991)Disclosure, Liquidity, and th…Incentive-Compatible Debt Contracts: The One-Period Problem (1985)Incentive-Compatible Debt Con…The Capital Structure Puzzle (1984)The Capital Structure PuzzleThe Capital Structure Puzzle (1984)The Capital Structure PuzzleCorporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have (1984)Corporate Financing and Inves…Corporate financing and investment decisions when firms have information that investors do not have (1984)Corporate financing and inves…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)The Market for "Lemons": Qual…Interplay between Accounting and Prudential Regulation (2022)Interplay between Accounting …Agency Conflicts, Bank Capital Regulation, and Marking-to-Market (2019)Agency Conflicts, Bank Capita…The Role of Accounting Information in Optimal Debt Contracts with Informed Lenders (2018)The Role of Accounting Inform…Properties of optimal accounting rules in a signaling game (2016)Properties of optimal account…Accounting for banks, capital regulation and risk-taking (2016)Accounting for banks, capital…Accounting Information Quality, Interbank Competition, and Bank Risk-Taking (2014)Accounting Information Qualit…Mark-to-Market Accounting and Information Asymmetry in Banks (2011)Mark-to-Market Accounting and…The Cost of Capital, Corporation Finance and the Theory of Investment (1958)The Determinants of Capital Structure Choice (1988)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The theory and practice of corporate finance: evidence from the field (2001)Optimal contracts and competitive markets with costly state verification (1979)Credit Rationing in Markets with Imperfect Information (1981)Reputation Acquisition in Debt Markets (1989)Asymmetric Information, Bank Lending and Implicit Contracts: A Stylized Model of Customer Relationships (1990)The role of capital in financial institutions (1995)Determinants of corporate borrowing (1977)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Event Studies in Economics and Finance (1997)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Law and Finance (1998)On financial contracting (1979)The information content of losses (1995)The conservatism principle and the asymmetric timeliness of earnings1 (1997)Performance matched discretionary accrual measures (2005)The financial reporting environment: Review of the recent literature (2010)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The Evolution of Cooperation (1981)The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation (1991)The Theory of Capital Structure (1991)A Survey of Corporate Governance (1997)
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References

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  • 1970The Market for "Lemons": Quality Uncertainty and the Market Mechanism22,977 cited
  • 1984Corporate financing and investment decisions when firms have information that investors do not have18,936 cited
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  • 2001The Demand for Accounting Conservatism for Management Control

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142 cited
  • 2005Fair Value Accounting and Financial Stability125 cited
  • Cited by

    • 2016Properties of optimal accounting rules in a signaling game37 cited
    • 2022Interplay between Accounting and Prudential Regulation37 cited
    • 2014Accounting Information Quality, Interbank Competition, and Bank Risk-Taking37 cited
    • 2019Agency Conflicts, Bank Capital Regulation, and Marking-to-Market31 cited
    • 2016Accounting for banks, capital regulation and risk-taking31 cited
    • 2011Mark-to-Market Accounting and Information Asymmetry in Banks25 cited
    • 2018The Role of Accounting Information in Optimal Debt Contracts with Informed Lenders12 cited