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Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism
Beatty, Anne; Petacchi, Reining; Zhang, Haiwen - In: Review of accounting studies 17 (2012) 3, pp. 700-739
Persistent link: https://www.econbiz.de/10010002934
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The Commitment Effect versus Information Effect of Disclosure — Evidence from Smaller Reporting Companies
Cheng, Lin; Liao, Scott; Zhang, Haiwen - In: The accounting review : a journal of the American … 88 (2013) 4, pp. 1239-1264
Persistent link: https://www.econbiz.de/10010162826
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The financial reporting of fair value based on managerial inputs versus market inputs: evidence from mortgage servicing rights
Altamuro, Jennifer; Zhang, Haiwen - In: Review of accounting studies 18 (2013) 3, pp. 833-858
Persistent link: https://www.econbiz.de/10010166355
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Effect of derivative accounting rules on corporate risk-management behavior
Zhang, Haiwen - In: Journal of accounting & economics 47 (2009) 3, pp. 244-264
Persistent link: https://www.econbiz.de/10008253214
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Quarterly Earnings Patterns and Earnings Management
Das, Somnath; Shroff, Pervin; Zhang, Haiwen - In: Contemporary accounting research : a journal of the … 26 (2009) 3, pp. 797-832
Persistent link: https://www.econbiz.de/10008302083
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Effect of derivative accounting rules on corporate risk-management behavior
Zhang, Haiwen - In: Journal of accounting & economics 47 (2009) 3, pp. 244-265
Persistent link: https://www.econbiz.de/10008890094
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The Influence of Elections on the Accounting Choices of Governmental Entities
KIDO, NOLAN; PETACCHI, REINING; WEBER, JOSEPH - In: Journal of accounting research 50 (2012) 2, pp. 443-477
Persistent link: https://www.econbiz.de/10009962444
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Response to discussants "Evidence on the efficacy of interest rate risk disclosures by commercial banks"
Ahmed, Anwer S.; Beatty, Anne; Bettinghaus, Bruce - In: The international journal of accounting : TIJA 39 (2004) 3, pp. 263-264
Persistent link: https://www.econbiz.de/10006609141
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Evidence on the efficacy of interest-rate risk disclosures by commercial banks
Ahmed, Anwer S.; Beatty, Anne; Bettinghaus, Bruce - In: The international journal of accounting : TIJA 39 (2004) 3, pp. 223-252
Persistent link: https://www.econbiz.de/10006609144
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Performance pricing in bank debt contracts
Asquith, Paul; Beatty, Anne; Weber, Joseph - In: Journal of accounting & economics 40 (2005) 1, pp. 101-128
Persistent link: https://www.econbiz.de/10006749967