Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Debtholders’ Demand for Conservatism: Evidence from Changes in Directors’ Fiduciary Duties

16 references·16 citing·43 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1974ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*10,779 cited
2003Earnings Management through Real Activities Manipulation5,422 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited
1996The capitalization, amortization, and value-relevance of R&D1,947 cited
2004Board characteristics, accounting report integrity, and the cost of debt1,858 cited
2005Accrual reliability, earnings persistence and stock prices1,495 cited
1999The Role of Big 6 Auditors in the Credible Reporting of Accruals1,410 cited
2009Estimation and empirical properties of a firm-year measure of accounting conservatism1,404 cited
2005The Association between Outside Directors, Institutional Investors and the Properties of Management Earnings Forecasts1,393 cited
2000The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative?1,374 cited
2002Accounting Conservatism, the Quality of Earnings, and Stock Returns1,163 cited

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

2005Does the Market Value Financial Expertise on Audit Committees of Boards of Directors?1,147 cited

2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited

Cited by

2022Green bonds and corporate performance: A potential way to achieve green recovery104 cited
2019Director-Liability-Reduction Laws and Conditional Conservatism85 cited
2018International Mergers and Acquisitions Laws, the Market for Corporate Control and Accounting Conservatism56 cited
2015Conservative Reporting and Securities Class Action Lawsuits55 cited
2019Conservatism in debt contracting: theory and empirical evidence54 cited
2020Shareholder Litigation and Conservative Accounting: Evidence from Universal Demand Laws52 cited
2021Debiasing the Measurement of Conditional Conservatism52 cited
2017The Effect of CFO Personal Litigation Risk on Firms’ Disclosure and Accounting Choices47 cited
2011The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis42 cited
2018Investment Dynamics and Earnings‐Return Properties: A Structural Approach39 cited
2020Conditional conservatism and trade credit during the global financial crisis35 cited
2015Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment35 cited
2021Legal Expertise and the Role of Litigation Risk in Firms' Conservatism Choices31 cited
2019Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses28 cited
2021CFO attributes and accounting conservatism: evidence from Malaysia26 cited
2018The Improbability of Fraud in Accounting for Derivatives: A Case Study on the Boundaries of Financial Reporting Compliance26 cited