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The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations
16 references·16 citing·46 second hopsampled
The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations (2014)The role of bank monitoring in borrowers׳…When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks (2011)When Is a Liability Not a Lia…The financial reporting environment: Review of the recent literature (2010)The financial reporting envir…How Does Financing Impact Investment? The Role of Debt Covenants (2008)How Does Financing Impact Inv…Does function follow organizational form? Evidence from the lending practices of large and small banks (2005)Does function follow organiza…Financial accounting information and corporate governance (2001)Financial accounting informat…Relationship Banking: What Do We Know? (2000)Relationship Banking: What Do…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…A Survey of Corporate Governance (1997)A Survey of Corporate Governa…Corporate Disclosure Policy and Analyst Behavior. (1996)Corporate Disclosure Policy a…The Effect of Credit Market Competition on Lending Relationships (1995)The Effect of Credit Market C…Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)Insiders and Outsiders: The C…An Incomplete Contracts Approach to Financial Contracting (1992)An Incomplete Contracts Appro…Asymmetric Information, Bank Lending and Implicit Contracts: A Stylized Model of Customer Relationships (1990)Asymmetric Information, Bank …Financial Intermediation and Delegated Monitoring (1984)Financial Intermediation and …Discretionary disclosure (1983)Discretionary disclosureMergers and the Market for Corporate Control (1965)Mergers and the Market for Co…Measurement error, fixed effects, and false positives in accounting research (2023)Measurement error, fixed effe…Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies (2022)Redact to protect? Customers'…The Regulatory Role of Credit Ratings and Voluntary Disclosure (2021)The Regulatory Role of Credit…Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market (2021)Talk Less, Learn More: Strate…Measuring credit risk using qualitative disclosure (2021)Measuring credit risk using q…The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment (2020)The effect of auditor litigat…How does bank ownership affect firm investment? Evidence from China (2020)How does bank ownership affec…Non-GAAP reporting following debt covenant violations (2019)Non-GAAP reporting following …Measuring Disclosure Using 8-K Filings (2019)Measuring Disclosure Using 8-…The Effect of Mandatory Quarterly Reporting on Firm Value (2018)The Effect of Mandatory Quart…Bank Interventions and Trade Credit: Evidence from Debt Covenant Violations (2018)Bank Interventions and Trade …Corporate debt maturity and stock price crash risk (2017)Corporate debt maturity and s…The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures (2016)The Effect of Reputation Shoc…Option Incentives, Leverage, and Risk-Taking (2016)Option Incentives, Leverage, …The Effects of Bank Mergers on Corporate Information Disclosure (2014)The Effects of Bank Mergers o…Affiliated Banker on Board and Conservative Accounting (2014)Affiliated Banker on Board an…Determinants of corporate borrowing (1977)Credit Rationing in Markets with Imperfect Information (1981)Does Distance Still Matter? The Information Revolution in Small Business Lending (2002)The great reversals: the politics of financial development in the twentieth century (2003)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)Positive Accounting Theory (1985)The effect of international institutional factors on properties of accounting earnings (2000)Performance matched discretionary accrual measures (2005)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Two Agency-Cost Explanations of Dividends (1984)What Do We Know about Capital Structure? Some Evidence from International Data (1995)Do Investment-Cash Flow Sensitivities Provide Useful Measures of Financing Constraints? (1997)Specification Tests in Econometrics (1978)Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosures (1993)Why Firms Voluntarily Disclose Bad News (1994)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)The arbitrage theory of capital asset pricing (1976)Moral Hazard and Observability (1979)Bank Runs, Deposit Insurance, and Liquidity (1983)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Financial Intermediation, Loanable Funds, and The Real Sector (1997)Risk, Return, and Equilibrium: Empirical Tests (1973)Common risk factors in the returns on stocks and bonds (1993)Disappearing dividends: changing firm characteristics or lower propensity to pay? (2001)In Search of Attention (2011)Text as Data: The Promise and Pitfalls of Automatic Content Analysis Methods for Political Texts (2013)Textual Analysis in Accounting and Finance: A Survey (2016)The Nature of the Firm (1937)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Separation of Ownership and Control (1983)Legal Determinants of External Finance (1997)Corporate Ownership Around the World (1999)Investor protection and corporate governance (2000)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Corporate financing and investment decisions when firms have information that investors do not have (1984)Earnings quality: Evidence from the field (2013)The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)Dissecting green returns (2022)Job Market Signaling (1973)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure (2002)Distance, Lending Relationships, and Competition (2005)How does capital affect bank performance during financial crises? (2013)
this work references cited by second hop· second hop is a sample of the most-cited connections

References

  • 1997A Survey of Corporate Governance16,237 cited
  • 1984Financial Intermediation and Delegated Monitoring8,393 cited
  • 2011When Is a Liability Not a Liability? Textual Analysis, Dictionaries, and 10‐Ks6,003 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1992Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt3,902 cited
  • 1983Discretionary disclosure3,477 cited
  • 1995The Effect of Credit Market Competition on Lending Relationships3,294 cited
  • 1996Corporate Disclosure Policy and Analyst Behavior.2,743 cited
  • 2010The financial reporting environment: Review of the recent literature2,622 cited
  • 2000Relationship Banking: What Do We Know?2,367 cited
  • 1965Mergers and the Market for Corporate Control2,364 cited
  • 1990Asymmetric Information, Bank Lending and Implicit Contracts: A Stylized Model of Customer Relationships2,333 cited
  • 2001Financial accounting information and corporate governance2,296 cited
  • 1992An Incomplete Contracts Approach to Financial Contracting2,132 cited
  • 2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited

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  • 2005Does function follow organizational form? Evidence from the lending practices of large and small banks1,888 cited
  • Cited by

    • 2023Measurement error, fixed effects, and false positives in accounting research130 cited
    • 2019Measuring Disclosure Using 8-K Filings110 cited
    • 2017Corporate debt maturity and stock price crash risk109 cited
    • 2021Measuring credit risk using qualitative disclosure108 cited
    • 2014Affiliated Banker on Board and Conservative Accounting100 cited
    • 2020How does bank ownership affect firm investment? Evidence from China88 cited
    • 2019Non-GAAP reporting following debt covenant violations84 cited
    • 2014The Effects of Bank Mergers on Corporate Information Disclosure83 cited
    • 2016Option Incentives, Leverage, and Risk-Taking79 cited
    • 2021Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market75 cited
    • 2022Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies67 cited
    • 2016The Effect of Reputation Shocks to Rating Agencies on Corporate Disclosures67 cited
    • 2018The Effect of Mandatory Quarterly Reporting on Firm Value63 cited
    • 2021The Regulatory Role of Credit Ratings and Voluntary Disclosure59 cited
    • 2018Bank Interventions and Trade Credit: Evidence from Debt Covenant Violations56 cited
    • 2020The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment55 cited