Search Results - subject:"Debt Contracting"

Banking practices and borrowing firms' financial reporting quality : evidence from bank cross-selling

Su, Barbara - In: Review of accounting studies 28 (2023) 1, pp. 201-236

Persistent link: https://www.econbiz.de/10014227334

CEO performance-based grants' vesting provisions and debt contracts : evidence from GAAP, non-GAAP and KPI metrics

Philip, Teena Rachel; Sánchez, Daniela; Sanchez, Juan … - In: Journal of business finance & accounting : JBFA 50 (2023) 5/6, pp. 973-1028

Persistent link: https://www.econbiz.de/10014304133

Securities laws and the choice between loans and bonds for highly levered firms

Prilmeier, Robert; Stulz, René M. - 2019

In contrast to bonds, cov-lite loans do not require SEC registration and are not subject to securities laws. We show that this distinction plays an important role in firms' choice between funding through cov-lite loans and bonds and helps understand why the market share of cov-lite loans has...

Persistent link: https://www.econbiz.de/10012101811

Do borrowers intentionally avoid covenant violations? : a reexamination of the debt covenant hypothesis

Bordeman, Adam; Demerjian, Peter - In: Journal of accounting research 60 (2022) 5, pp. 1741-1774

Persistent link: https://www.econbiz.de/10013465581

Managerial optimism and debt covenants

Infuehr, Jakob; Laux, Volker - In: Journal of accounting research 60 (2022) 1, pp. 353-371

Persistent link: https://www.econbiz.de/10012820457

The relevance of GAAP vs. non-GAAP net assets to creditors : an examination of the credit default swap market

Brasel, Kelsey R.; Hill, Mary S.; Taylor, Gary K. - In: Advances in accounting : a research annual 56 (2022), pp. 1-15

Persistent link: https://www.econbiz.de/10013365536

Financial statement complexity and bank lending

Chakraborty, Indraneel; Leone, Andrew J.; Minutti-Meza, … - In: The accounting review : a publication of the American … 97 (2022) 3, pp. 155-178

Persistent link: https://www.econbiz.de/10013332624

Key audit matters and debt contracting : evidence from China

Liu, Hui; Ning, Jiaqi; Zhang, Yue; Zhang, Junrui - In: Managerial auditing journal 37 (2022) 6, pp. 657-678

Persistent link: https://www.econbiz.de/10013407282

Real earnings management through syndicated lending

Ertan, Aytekin - In: Review of accounting studies 27 (2022) 4, pp. 1157-1198

Persistent link: https://www.econbiz.de/10013457498

PCAOB international inspection access and debt contracting : evidence from American Depositary receipt firms

Huang, Huichi; Li, Yutao - In: Journal of accounting and public policy 41 (2022) 3, pp. 1-20

Persistent link: https://www.econbiz.de/10013270784

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