Citation map · Study

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

16 references·13 citing·42 second hopsampled

FromToDepth

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

References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
1997A Survey of Corporate Governance16,237 cited
1984Financial Intermediation and Delegated Monitoring8,393 cited
2002Audit committee, board of director characteristics, and earnings management4,633 cited
1996Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC*4,076 cited
1979Optimal contracts and competitive markets with costly state verification3,201 cited
2009Bank lending during the financial crisis of 20082,777 cited
1994Debt covenant violation and manipulation of accruals2,773 cited
1992An Incomplete Contracts Approach to Financial Contracting2,132 cited
2008How Does Financing Impact Investment? The Role of Debt Covenants2,077 cited
2013Handbook of the Economics of Finance1,813 cited
1985Incentive-Compatible Debt Contracts: The One-Period Problem1,799 cited
2006Audit Fees: A Meta‐analysis of the Effect of Supply and Demand Attributes*1,652 cited
2006The Theory of Corporate Finance1,293 cited
1983Agency Problems, Auditing, and the Theory of the Firm: Some Evidence

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

1,288 cited

1994Debt-covenant violations and managers' accounting responses1,250 cited

Cited by

2018Analysts’ Role in Shaping Non-GAAP Reporting: Evidence from a Natural Experiment75 cited
2022Do High-Quality Auditors Improve Non-GAAP Reporting?41 cited
2017Non-GAAP earnings: international overview and suggestions for future research34 cited
2017Litigation Risk and the Regulation of Non-GAAP Reporting33 cited
2021Can short sellers constrain aggressive non-GAAP reporting?31 cited
2021CEO Pay Components and Aggressive Non-GAAP Earnings Disclosure29 cited
2017The Effect of Investor Inattention on Voluntary Disclosure28 cited
2023The joint effects of litigation risk and regulation on non‐GAAP reporting19 cited
2021Local political corruption and Firm's non-GAAP reporting17 cited
2024Bank intervention and firms’ earnings management: evidence from debt covenant violations17 cited
2023Happy 20-year anniversary non-GAAP earnings: a systematic review of the literature16 cited
2025Endogeneity and the economic consequences of tax avoidance15 cited
2022The risk-relevance of non-GAAP earnings14 cited