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The Debt Contracting Value of Accounting Information and Loan Syndicate Structure
16 references·16 citing·35 second hopsampled
The Debt Contracting Value of Accounting Information and Loan Syndicate Structure (2007)The Debt Contracting Value of Accounting …Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches (2006)Estimating Standard Errors in…Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Earnings quality in UK privat…Costs of Equity and Earnings Attributes (2004)Costs of Equity and Earnings …Conservatism in Accounting Part I: Explanations and Implications (2003)Conservatism in Accounting Pa…The conservatism principle and the asymmetric timeliness of earnings1 (1997)The conservatism principle an…Financial Intermediation, Loanable Funds, and The Real Sector (1997)Financial Intermediation, Loa…Firms, Contracts, and Financial Structure (1995)Firms, Contracts, and Financi…Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Monitoring and Reputation: Th…Positive Accounting Theory (1985)Positive Accounting TheoryFinancial Intermediation and Delegated Monitoring (1984)Financial Intermediation and …Moral Hazard in Teams (1982)Moral Hazard in TeamsOn financial contracting (1979)On financial contractingMoral Hazard and Observability (1979)Moral Hazard and ObservabilityInformational Asymmetries, Financial Structure, and Financial Intermediation (1977)Informational Asymmetries, Fi…INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION (1977)INFORMATIONAL ASYMMETRIES, FI…Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Theory of the firm: Manageria…The Informational Role of the Media in Private Lending (2016)The Informational Role of the…Religiosity and the cost of debt (2016)Religiosity and the cost of d…Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans (2016)Financial Statements as Monit…Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016)Accounting Information in Fin…Does mandatory IFRS adoption facilitate debt financing? (2015)Does mandatory IFRS adoption …Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption (2015)Contractibility and Transpare…Do rating agencies cater? Evidence from rating-based contracts (2014)Do rating agencies cater? Evi…Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism (2014)Do financial market developme…The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity (2013)The Relation Between Reportin…Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts (2013)Mitigating incentive conflict…Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism (2013)Econometrics of the Basu Asym…The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers (2012)The Role of Bank Reputation i…The Impact of CFO Gender on Bank Loan Contracting (2012)The Impact of CFO Gender on B…The voluntary adoption of International Financial Reporting Standards and loan contracting around the world (2011)The voluntary adoption of Int…Does Poor Performance Damage the Reputation of Financial Intermediaries? Evidence from the Loan Syndication Market (2011)Does Poor Performance Damage …Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision (2010)Financial Reporting Quality, …The Theory of Syndicates (1968)Essays in the Theory of Risk-Bearing. (1972)Markets and Hierarchies: Analysis and Antitrust Implications. (1976)Good News and Bad News: Representation Theorems and Applications (1981)Agency Costs, Net Worth, And Business Fluctuations (1988)The Problem of Social Cost (1960)Corporate financing and investment decisions when firms have information that investors do not have (1984)A Survey of Corporate Governance (1997)Law and Finance (1998)Investor protection and corporate governance (2000)An Empirical Evaluation of Accounting Income Numbers (1968)Dividend Policy under Asymmetric Information (1985)The effect of international institutional factors on properties of accounting earnings (2000)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Credit Cycles (1997)Liquidity Risk, Liquidity Creation, and Financial Fragility: A Theory of Banking (2001)Tracing the Impact of Bank Liquidity Shocks: Evidence from an Emerging Market (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)The arbitrage theory of capital asset pricing (1976)Bank Runs, Deposit Insurance, and Liquidity (1983)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Job Market Signaling (1973)Determinants of corporate borrowing (1977)The Nature of the Firm (1937)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Pricing of Options and Corporate Liabilities (1973)Separation of Ownership and Control (1983)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Performance matched discretionary accrual measures (2005)The economic implications of corporate financial reporting (2005)General purpose technologies ‘Engines of growth’? 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References

  • 1976Theory of the firm: Managerial behavior, agency costs and ownership structure71,441 cited
  • 1984Financial Intermediation and Delegated Monitoring8,393 cited
  • 1979Moral Hazard and Observability8,358 cited
  • 1985Positive Accounting Theory5,837 cited
  • 1982Moral Hazard in Teams4,992 cited
  • 1995Firms, Contracts, and Financial Structure4,671 cited
  • 1977INFORMATIONAL ASYMMETRIES, FINANCIAL STRUCTURE, AND FINANCIAL INTERMEDIATION4,056 cited
  • 1997The conservatism principle and the asymmetric timeliness of earnings13,988 cited
  • 1997Financial Intermediation, Loanable Funds, and The Real Sector3,910 cited
  • 1977Informational Asymmetries, Financial Structure, and Financial Intermediation3,772 cited
  • 1991Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt3,294 cited
  • 1979On financial contracting2,901 cited
  • 2003Conservatism in Accounting Part I: Explanations and Implications2,768 cited
  • 2006Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches2,559 cited
  • 2004Costs of Equity and Earnings Attributes2,387 cited
  • 2004

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Earnings quality in UK private firms: comparative loss recognition timeliness
2,377 cited

Cited by

  • 2016Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective301 cited
  • 2013Econometrics of the Basu Asymmetric Timeliness Coefficient and Accounting Conservatism258 cited
  • 2015Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption250 cited
  • 2013Mitigating incentive conflicts in inter-firm relationships: Evidence from long-term supply contracts241 cited
  • 2015Does mandatory IFRS adoption facilitate debt financing?229 cited
  • 2011Does Poor Performance Damage the Reputation of Financial Intermediaries? Evidence from the Loan Syndication Market210 cited
  • 2016The Informational Role of the Media in Private Lending207 cited
  • 2011The voluntary adoption of International Financial Reporting Standards and loan contracting around the world175 cited
  • 2013The Relation Between Reporting Quality and Financing and Investment: Evidence from Changes in Financing Capacity172 cited
  • 2016Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans171 cited
  • 2010Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision159 cited
  • 2012The Impact of CFO Gender on Bank Loan Contracting156 cited
  • 2014Do rating agencies cater? Evidence from rating-based contracts155 cited
  • 2016Religiosity and the cost of debt150 cited
  • 2012The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers150 cited
  • 2014Do financial market developments influence accounting practices? Credit default swaps and borrowers׳ reporting conservatism143 cited