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Fair value accounting and corporate debt structure
16 references·1 citing·45 second hop
Fair value accounting and corporate debt structure (2017)Fair value accounting and corporate debt …Does Mandatory IFRS Adoption Affect Crash Risk? (2011)Does Mandatory IFRS Adoption …Implications for GAAP from an analysis of positive research in accounting (2010)Implications for GAAP from an…Accounting Quality and Debt Contracting (2008)Accounting Quality and Debt C…The relevance of the value relevance literature for financial accounting standard setting: another view (2001)The relevance of the value re…The Determinants of Corporate Debt Maturity Structure (1996)The Determinants of Corporate…The Maturity Structure of Corporate Debt (1995)The Maturity Structure of Cor…Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks. (1994)Fair Value Accounting: Eviden…Understanding Risk and Return (1993)Understanding Risk and ReturnConvertible bonds as backdoor equity financing (1992)Convertible bonds as backdoor…Debt Maturity Structure and Liquidity Risk (1991)Debt Maturity Structure and L…Asymmetric Information and Risky Debt Maturity Choice (1986)Asymmetric Information and Ri…Investment incentives, debt, and warrants (1984)Investment incentives, debt, …The economic consequences of accounting choice implications of costly contracting and monitoring (1983)The economic consequences of …A RATIONALE FOR DEBT MATURITY STRUCTURE AND CALL PROVISIONS IN THE AGENCY THEORETIC FRAMEWORK (1980)A RATIONALE FOR DEBT MATURITY…On financial contracting (1979)On financial contractingDeterminants of corporate borrowing (1977)Determinants of corporate bor…Fair value accounting and corporate cash holdings (2017)Fair value accounting and cor…The Problem of Social Cost (1960)The Pricing of Options and Corporate Liabilities (1973)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Financial Intermediation and Delegated Monitoring (1984)A Survey of Corporate Governance (1997)The Determination of Financial Structure: The Incentive-Signalling Approach (1977)Corporate financing and investment decisions when firms have information that investors do not have (1984)Some evidence on the uniqueness of bank loans (1987)Corporate Misreporting and Bank Loan Contracting (2007)Lending Relationships and Loan Contract Terms (2008)The Cost of Capital, Corporation Finance and the Theory of Investment (1958)Dividend Policy, Growth, and the Valuation of Shares (1961)The Capital Structure Puzzle (1984)Towards a Positive Theory of the Determination of Accounting Standards. (1978)Agency Problems and the Theory of the Firm (1980)A Resource-Based Perspective on Information Technology Capability and Firm Performance: An Empirical Investigation1 (2000)Capital markets research in accounting (2001)Mandatory CSR and sustainability reporting: economic analysis and literature review (2021)Credit Rationing in Markets with Imperfect Information (1981)Liquidation Values and Debt Capacity: A Market Equilibrium Approach (1992)Firms, Contracts, and Financial Structure (1995)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The arbitrage theory of capital asset pricing (1976)Macroeconomics and Reality (1980)The Conditional CAPM and the Cross-Section of Expected Returns (1996)Consumption, Aggregate Wealth, and Expected Stock Returns (2001)… and the Cross-Section of Expected Returns (2015)The Determinants of Capital Structure Choice (1988)Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)What Do We Know about Capital Structure? Some Evidence from International Data (1995)The determinants and implications of corporate cash holdings (1999)The theory and practice of corporate finance: evidence from the field (2001)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)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)An Empirical Evaluation of Accounting Income Numbers (1968)Positive Accounting Theory (1985)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Costs of Equity and Earnings Attributes (2004)International Accounting Standards and Accounting Quality (2008)Institutions, financial markets, and firm debt maturity (1999)An EBIT‐Based Model of Dynamic Capital Structure (2001)When Is the Government Spending Multiplier Large? (2011)
this work references cited by second hop

References

  • 1977Determinants of corporate borrowing13,160 cited
  • 1979On financial contracting2,901 cited
  • 2001The relevance of the value relevance literature for financial accounting standard setting: another view1,961 cited
  • 1995The Maturity Structure of Corporate Debt1,856 cited
  • 1991Debt Maturity Structure and Liquidity Risk1,815 cited
  • 1993Understanding Risk and Return1,797 cited
  • 2008Accounting Quality and Debt Contracting1,296 cited
  • 1986Asymmetric Information and Risky Debt Maturity Choice1,203 cited
  • 1996The Determinants of Corporate Debt Maturity Structure942 cited
  • 1983The economic consequences of accounting choice implications of costly contracting and monitoring764 cited
  • 1984Investment incentives, debt, and warrants691 cited
  • 1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
  • 1980A RATIONALE FOR DEBT MATURITY STRUCTURE AND CALL PROVISIONS IN THE AGENCY THEORETIC FRAMEWORK605 cited
  • 2010Implications for GAAP from an analysis of positive research in accounting605 cited
  • 2011Does Mandatory IFRS Adoption Affect Crash Risk?542 cited

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1992
Convertible bonds as backdoor equity financing
519 cited

Cited by

  • 2017Fair value accounting and corporate cash holdings25 cited