SZodixStudyAcademic Library

Shelves Open access

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

Non-GAAP reporting following debt covenant violations · Study

ArticleShelves

ArticleNon-GAAP reporting following debt covenant violations

Theodore E. Christensen2019

Article2019

Non-GAAP reporting following debt covenant violations

Theodore E. Christensen · Hang Pei · Spencer R. Pierce · Liang Tan

84 citations·0/0 files stored·Review of Accounting Studies

No readable copy stored yet — this record is metadata only.

No open-access location is known for this record yet.

Literature note Cite in a project Citation map

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

Abstract

No abstract was published for this record.

Paper brief

Loading…

Cite this work

Citation unavailable for this work.

BibTeX RIS CSL-JSON

No public copy is stored for this record, so only the metadata is cited.

Citations in this library

Citation map →

Stored only when both papers are in the corpus — 84 citations exist upstream.

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1997A Survey of Corporate Governance 1984Financial Intermediation and Delegated Monitoring 2002Audit committee, board of director characteristics, and earnings management 1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*1979Optimal contracts and competitive markets with costly state verification 2009Bank lending during the financial crisis of 2008 1994Debt covenant violation and manipulation of accruals

Cited by

2018Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment 2022Do High-Quality Auditors Improve Non-GAAP Reporting?2017Non-GAAP earnings: international overview and suggestions for future research 2017Litigation Risk and the Regulation of Non-GAAP Reporting 2021Can short sellers constrain aggressive non-GAAP reporting?2021

Related works

Explore the map →

Papers that cite the same references — the relational fallback while embeddings are still backfilling.

2011Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatismarticle · 21 shared references 2021Can short sellers constrain aggressive non-GAAP reporting?article · 20 shared references 2020The unusual debate on non-GAAP reporting in the current standard practice. The lens of corporate governancearticle · 20 shared references 2018Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experimentarticle · 19 shared references 2023Happy 20-year anniversary non-GAAP earnings: a systematic review of the literaturereview · 19 shared references 2017Creditor control rights, capital structure, and legal enforcementarticle · 17 shared references

Details

Year2019

Typearticle

Published2019-03-23

VenueReview of Accounting Studies

ISSN-L1380-6653

Languageen

Citations84

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1007/s11142-019-09492-1

openalex_workW3123393363

Links

Imported from OpenAlex (CC0) — nothing here is generated.

CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure

2017The Effect of Investor Inattention on Voluntary Disclosure

2023The joint effects of litigation risk and regulation on non‐GAAP reporting