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Balance Sheet Conservatism and Debt Contracting · Study

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ArticleBalance Sheet Conservatism and Debt Contracting

Jayanthi Sunder2011

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Articlegreen2011

Balance Sheet Conservatism and Debt Contracting

Jayanthi Sunder · Shyam V. Sunder

49 citations·0/0 files stored·Contemporary Accounting Research

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Auditing, Earnings Management, Governance Corporate Finance and Governance Financial Distress and Bankruptcy Prediction

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1977Determinants of corporate borrowing 1985Positive Accounting Theory 1997The conservatism principle and the asymmetric timeliness of earnings1 2002Market Timing and Capital Structure 1992The investment opportunity set and corporate financing, dividend, and compensation policies 2009Bank lending during the financial crisis of 2008 2003Conservatism in Accounting Part I: Explanations and Implications

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2022Green lending and stock price crash risk: Evidence from the green credit reform in China 2017Balance sheet conservatism and audit reporting conservatism 2021Private Lenders' Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds 2015Female CFOs and loan contracting: Financial conservatism or gender discrimination? – An empirical test based on collateral clauses

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Year2011

Typearticle

Published2011-01-01

VenueContemporary Accounting Research

ISSN-L0823-9150

Languageen

Citations49

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1111/1911-3846.12356

openalex_workW3124036040

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