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Keywords: debt contracting
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Journal Articles
The Accounting Review 1–26.
Published: 11 April 2024
... with lenders that have previously worked with an alliance counterparty possessing debt contracting-relevant information about the soft nature of alliance value and the partners’ commitment to alliances. Data Availability: Data are available from the public sources cited in the text. JEL Classifications...
Journal Articles
Journal Articles
The Accounting Review (2022) 97 (3): 155–178.
Published: 01 May 2022
.... Barth. 1 7 2019 1 7 2021 2022 financial statement complexity bank lending debt contracting We thank Mary E. Barth (senior editor), Daniel J. Taylor (editor), and two anonymous referees, Khrystyna Bochkay, Sam Bonsall, Zahn Bozanic, Roman Chychyla, John Donovan, Rong...
Journal Articles
The Accounting Review (2019) 94 (6): 165–200.
Published: 01 November 2019
...Masako N. Darrough; Mingcherng Deng ABSTRACT We analyze the role of accounting information in debt contracting when the lender has private information that can assist in the borrower's investment decision. The lender might have acquired private information during the due diligence process or via...
Journal Articles
Journal Articles
The Accounting Review (2017) 92 (4): 161–189.
Published: 01 July 2017
... findings should inform academics and regulators considering the role of regulation in the credit rating industry, as well as market participants deciding how much to rely on corporate ratings in debt contracting and pricing. Federal lawmakers and regulators continue to dissect what went wrong...
Includes: Supplementary data
Journal Articles
The Accounting Review (2014) 89 (5): 1703–1728.
Published: 01 September 2014
..., and Michael Roberts and Amir Sufi for making the covenant violation data publicly available. Editor's note: Accepted by Leslie D. Hodder. April 2012 April 2014 2014 affiliated banker on board conservative accounting debt contracting lender...