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Accounting Measurement Rules in UK Bank Loan Contracts

6 references·16 citing·44 second hopsampled

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References

1979On financial contracting2,901 cited
1990Accounting-based constraints in public and private debt agreements415 cited
1986Accounting Information in the Market for Debt84 cited
1990Incentives for unconsolidated financial reporting82 cited
1990Negotiated accounting rules in private financial contracts65 cited
1988An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK61 cited

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2007

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Determinants of financial covenants and pricing of debt in private debt contracts: the UK evidence

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2009Who uses fair value accounting for non-financial assets after IFRS adoption?34 cited

2013What do we know about the role of financial reporting in debt contracting and debt covenants?30 cited

2009Country Specific Institutional Effects on Ownership Concentration and Performance of Continental European Firms29 cited

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2000Accounting for goodwill: an examination of factors influencing management preferences23 cited

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