Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

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

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

16 references·16 citing·42 second hopsampled

FromToDepth

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

References

1983Limited-dependent and qualitative variables in econometrics13,257 cited
1985Positive Accounting Theory5,837 cited
1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
2005The market pricing of accruals quality3,101 cited
2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
2004Earnings quality in UK private firms: comparative loss recognition timeliness2,377 cited
1992An Incomplete Contracts Approach to Financial Contracting2,132 cited
2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
2008Accounting Quality and Debt Contracting1,296 cited
2006The Press as a Watchdog for Accounting Fraud1,049 cited
2003Conservatism in Accounting Part II: Evidence and Research Opportunities992 cited
2002The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs924 cited
2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited
1994A Theory of Debt and Equity: Diversity of Securities and Manager-Shareholder Congruence837 cited
2002GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings

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

819 cited

2010Implications for GAAP from an analysis of positive research in accounting605 cited

Cited by

2012Performance Measures in Earnings-Based Financial Covenants in Debt Contracts78 cited
2020Chief Financial Officer Co-option and Chief Executive Officer Compensation71 cited
2017EBITDA and Managers' Investment and Leverage Choices69 cited
2019The Debt-Contracting Value of Accounting Numbers and Financial Covenant Renegotiation63 cited
2021Non-executive female directors and earnings management using classification shifting62 cited
2019Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting61 cited
2017Corporate Loan Securitization and the Standardization of Financial Covenants58 cited
2019Conservatism in debt contracting: theory and empirical evidence54 cited
2017Non-GAAP Earnings: A Consistency and Comparability Crisis?50 cited
2011Balance Sheet Conservatism and Debt Contracting49 cited
2018Nonrecurring Items in Debt Contracts39 cited
2021Financial shocks to lenders and the composition of financial covenants39 cited
2025Cybersecurity Risk and Bank Loan Contracting28 cited
2020Accounting Quality and Alliance Contract Provisions22 cited
2021Private Lenders' Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds22 cited
2023Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 15822 cited