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Direct Evidence on the Informational Properties of Earnings in Loan Contracts · Study

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ArticleDirect Evidence on the Informational Properties of Earnings in Loan Contracts

Scott Dyreng2014

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Articlegreen2014

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Scott Dyreng · Rahul Vashishtha · Joseph Peter Weber

78 citations·0/0 files stored·Journal of Accounting Research

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Auditing, Earnings Management, Governance Accounting Theory and Financial Reporting Accounting and Organizational Management

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References

1983Limited-dependent and qualitative variables in econometrics 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 2005The market pricing of accruals quality 2003Conservatism in Accounting Part I: Explanations and Implications 2004Earnings quality in UK private firms: comparative loss recognition timeliness 1992An Incomplete Contracts Approach to Financial Contracting 2010The role of information and financial reporting in corporate governance and debt contracting

Cited by

2012Performance Measures in Earnings-Based Financial Covenants in Debt Contracts 2020Chief Financial Officer Co-option and Chief Executive Officer Compensation 2017EBITDA and Managers' Investment and Leverage Choices 2019The Debt-Contracting Value of Accounting Numbers and Financial Covenant Renegotiation 2021Non-executive female directors and earnings management using classification shifting 2019

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2019Conservatism in debt contracting: theory and empirical evidencearticle · 24 shared references 2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspectivearticle · 23 shared references 2013The use of information by capital providers : academic literature reviewbook · 20 shared references 2015An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservativearticle · 18 shared references 2014Who Uses Financial Reports and for What Purpose? Evidence from Capital Providersarticle · 17 shared references 2013The role of financial reporting in debt contracting and in stewardshiparticle · 17 shared references

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Year2014

Typearticle

Published2014-01-01

VenueJournal of Accounting Research

ISSN-L0021-8456

Languageen

Citations78

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1475-679x.12168

openalex_workW2607342005

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Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting

2017Corporate Loan Securitization and the Standardization of Financial Covenants

2019Conservatism in debt contracting: theory and empirical evidence