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Do Rating Agencies Benefit from Providing Higher Ratings? Evidence from the Consequences of Municipal Bond Ratings Recalibration

BEATTY, ANNE; GILLETTE, JACQUELYN; PETACCHI, REINING; … - In: Journal of Accounting Research 57 (2019) 2, pp. 323-354

Persistent link: https://www.econbiz.de/10012086244

Nonrecurring Items in Debt Contracts

Beatty, Anne; Cheng, Lin; Zach, Tzachi - In: Contemporary Accounting Research 36 (2018) 1, pp. 139-167

Persistent link: https://www.econbiz.de/10012087037

Are Risk Factor Disclosures Still Relevant? Evidence from Market Reactions to Risk Factor Disclosures Before and After the Financial Crisis

Beatty, Anne; Cheng, Lin; Zhang, Haiwen - In: Contemporary Accounting Research 36 (2019) 2, pp. 805-838

Persistent link: https://www.econbiz.de/10012087051

Performance pricing in bank debt contracts

Asquith, Paul; Beatty, Anne; Weber, Joseph - In: Journal of Accounting and Economics 40 (2005) 1-3, pp. 101-128

Persistent link: https://www.econbiz.de/10005492310

Discussion of "Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting"

Beatty, Anne - In: Journal of Accounting and Economics 44 (2007) 1-2, pp. 32-35

Persistent link: https://www.econbiz.de/10005492314

Conservatism and Debt

Beatty, Anne; Weber, Joseph; Yu, Jeff Jiewei - In: Journal of Accounting and Economics 45 (2008) 2-3, pp. 154-174

Despite the unquestionable influence of conservatism, disagreement remains about what economic demands lead to financial reporting conservatism. Research examining lenders' demands for reporting conservatism has been questioned for ignoring conservative contract modifications. We document that...

Persistent link: https://www.econbiz.de/10005492495

The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations

Beatty, Anne; Ramesh, K.; Weber, Joseph - In: Journal of Accounting and Economics 33 (2002) 2, pp. 205-227

Persistent link: https://www.econbiz.de/10005492568

Motives for forming research & development financing organizations

Beatty, Anne; Berger, Philip G.; Magliolo, Joseph - In: Journal of Accounting and Economics 19 (1995) 2-3, pp. 411-442

Persistent link: https://www.econbiz.de/10005492583

Assessing the use of derivatives as part of a risk-management strategy

Beatty, Anne - In: Journal of Accounting and Economics 26 (1999) 1-3, pp. 353-357

Persistent link: https://www.econbiz.de/10005492661

An empirical analysis of the economic implications of fair value accounting for investment securities

Beatty, Anne; Chamberlain, Sandra; Magliolo, Joseph - In: Journal of Accounting and Economics 22 (1996) 1-3, pp. 43-77

Persistent link: https://www.econbiz.de/10005492785