References

• 1994Debt-covenant violations and managers' accounting responses1,250 cited
• 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
• 1983The Impact of Merger-Related Regulations on the Shareholders of Acquiring Firms547 cited
• 1990Accounting-based constraints in public and private debt agreements415 cited
• 1996Fair value disclosures by bank holding companies395 cited
• 1995Fair value accounting: Effects on banks' earnings volatility, regulatory capital, and value of contractual cash flows374 cited
• 1974Capital Market Equilibrium, Information Production, and Selecting Accounting Techniques: Theoretical Framework and Review of Empirical Work281 cited
• 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
• 1992The market valuation implications of net periodic pension cost components276 cited
• 1986An Empirical Investigation of Pension Fund Property Rights.266 cited
• 1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements224 cited
• 1991Relative Measurement Errors Among Alternative Pension Asset and Liability Measures.205 cited
• 1997Value-Relevance of Banks' Fair Value Disclosures under SFAS No. 107180 cited
• 1996An empirical analysis of the economic implications of fair value accounting for investment securities