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Keywords: debt contracting
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Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2020) 34 (1): 151–173.
Published: 01 March 2020
... finance research team at Zhongnan University of Economics and Law. Editor's note: Accepted by Carol A. Marquardt. 5 2018 10 2019 2020 CSR disclosure debt contracting public bond nonfinancial disclosure Corporate social responsibility (CSR) reporting describes...
Journal Articles
Journal:
Accounting Horizons
Accounting Horizons (2016) 30 (2): 277–303.
Published: 01 June 2016
... on the design of private debt contracts ( Watts and Zimmerman 1986 ; Ball 2001 ) beyond cost of capital. The economic importance and unique features of the syndicated loan market motivate our focus on this particular market. The syndicated loan market has grown quickly over the past several decades; more...