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Offshore operations and bank loan contracting: Evidence from firms that set up subsidiaries in offshore financial centers
16 references·3 citing·44 second hop
Offshore operations and bank loan contracting: Evidence from firms that set up subsidiaries in offshore financial centers (2016)Offshore operations and bank loan contrac…Detecting Earnings Management (2012)Detecting Earnings ManagementCorporate tax avoidance and stock price crash risk: Firm-level analysis (2011)Corporate tax avoidance and s…The Worldwide Governance Indicators: Methodology and Analytical Issues (2010)The Worldwide Governance Indi…Asymmetric information effects on loan spreads☆ (2009)Asymmetric information effect…Lending Relationships and Loan Contract Terms (2008)Lending Relationships and Loa…Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…Theft and taxes☆ (2007)Theft and taxes☆How Laws and Institutions Shape Financial Contracts: The Case of Bank Loans (2007)How Laws and Institutions Sha…Corporate Misreporting and Bank Loan Contracting (2007)Corporate Misreporting and Ba…Corporate tax avoidance and high-powered incentives (2005)Corporate tax avoidance and h…Investor protection and equity markets (2002)Investor protection and equit…Global Diversification, Industrial Diversification, and Firm Value (2002)Global Diversification, Indus…Law and Finance (1998)Law and FinanceDetecting Earnings Management. (1995)Detecting Earnings Management.Covenants and Collateral as Incentives to Monitor (1995)Covenants and Collateral as I…Collateral, loan quality and bank risk (1990)Collateral, loan quality and …Subsidiary operations in offshore financial centers and bank risk-taking: International evidence (2022)Subsidiary operations in offs…The Effect of Tax Haven Utilization on the Implied Cost of Equity Capital: Evidence from U.S. Multinational Firms (2018)The Effect of Tax Haven Utili…The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy (2018)The Corrosive Effect of Offsh…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)Financial Intermediation and Delegated Monitoring (1984)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The economics of small business finance: The roles of private equity and debt markets in the financial growth cycle (1998)A Theory of Bank Capital (2000)Relationship Banking: What Do We Know? (2000)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Determinants of corporate borrowing (1977)The theory and practice of corporate finance: evidence from the field (2001)Competition and the cost of debt (2012)Political Connections and the Cost of Bank Loans (2013)Environmental Externalities and Cost of Capital (2014)Governance Matters IV : Governance Indicators For 1996-2004 (2005)Governance Matters VII: Aggregate And Individual Governance Indicators 1996-2007 (2008)Governance Matters VII: Aggregate and Individual Governance Indicators, 1996-2007 (2008)Institutions and social entrepreneurship: The role of institutional voids, institutional support, and institutional configurations (2014)Importance and vulnerability of the world’s water towers (2019)The impact of digital economy on energy transition across the globe: The mediating role of government governance (2022)Corporate Governance and Equity Prices (2003)Earnings Management through Real Activities Manipulation (2003)CFOs versus CEOs: Equity incentives and crashes (2011)Accounting Conservatism and Stock Price Crash Risk: Firm‐level Evidence (2014)Corporate social responsibility and stock price crash risk (2014)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Colonial Origins of Comparative Development: An Empirical Investigation (2001)Management ownership and market valuation (1988)Earnings Management During Import Relief Investigations (1991)Long-Run Corporate Tax Avoidance (2008)A review of tax research (2010)Limited-Dependent and Qualitative Variables in Econometrics (1983)Econometric Analysis of Cross Section and Panel Data (2001)Correcting for Cross-Sectional and Time-Series Dependence in Accounting Research (2010)The role of information and financial reporting in corporate governance and debt contracting (2010)Accounting earnings and cash flows as measures of firm performance (1994)Debt covenant violation and manipulation of accruals (1994)Earnings management and investor protection: an international comparison (2003)Performance matched discretionary accrual measures (2005)Credit supply and corporate innovation (2013)Customer Concentration and Loan Contract Terms (2014)Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds (2017)
this work references cited by second hop

References

  • 1998Law and Finance17,902 cited
  • 1995Detecting Earnings Management.6,532 cited
  • 2010The Worldwide Governance Indicators: Methodology and Analytical Issues5,744 cited
  • 2012Detecting Earnings Management3,821 cited
  • 2005Corporate tax avoidance and high-powered incentives2,187 cited
  • 2011Corporate tax avoidance and stock price crash risk: Firm-level analysis2,154 cited
  • 2008Accounting Quality and Debt Contracting1,296 cited
  • 2008Lending Relationships and Loan Contract Terms1,285 cited
  • 2007Corporate Misreporting and Bank Loan Contracting1,192 cited
  • 1995Covenants and Collateral as Incentives to Monitor1,179 cited
  • 1990Collateral, loan quality and bank risk1,174 cited
  • 2007How Laws and Institutions Shape Financial Contracts: The Case of Bank Loans1,105 cited
  • 2002Investor protection and equity markets1,071 cited
  • 2002Global Diversification, Industrial Diversification, and Firm Value1,047 cited
  • 2009Asymmetric information effects on loan spreads☆881 cited
  • 2007Theft and taxes☆876 cited

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Cited by

  • 2018The Corrosive Effect of Offshore Financial Centers on Multinational Firms’ Disclosure Strategy17 cited
  • 2022Subsidiary operations in offshore financial centers and bank risk-taking: International evidence15 cited
  • 2018The Effect of Tax Haven Utilization on the Implied Cost of Equity Capital: Evidence from U.S. Multinational Firms11 cited