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Keywords: debt contracting
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Journal Articles
The Accounting Review 1–27.
Published: 30 May 2025
...Christopher S. Armstrong; Carlo Maria Gallimberti; David Tsui ABSTRACT We investigate whether differences in the mix of financial covenants in debt contracts (i.e., covenant heterogeneity) reflect—and provide a way for lenders to elicit, or screen—borrowers’ pre-contractual private information...
Journal Articles
The Accounting Review (2024) 99 (5): 307–332.
Published: 01 September 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
The Accounting Review (2024) 99 (1): 163–190.
Published: 01 January 2024
...John B. Donovan; Andrew S. McMartin; Matthew A. Phillips ABSTRACT We study whether recognition versus disclosure affects debt contracting using SFAS 158 as a setting. Upon recognition of previously disclosed pension liabilities, we find that debt contracts of firms that have high pension...
Journal Articles
The Accounting Review (2022) 97 (3): 155–178.
Published: 01 May 2022
... Editorship of Mary E. Barth. 1 7 2019 1 7 2021 2022 financial statement complexity bank lending debt contracting Third, we underscore that managers can take alternative actions to respond to financial statement complexity ( Bushee, Matsumoto, and Miller 2003 ; Guay et al...
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
The Accounting Review (2018) 93 (5): 187–222.
Published: 01 September 2018
...' creditworthiness; this potentially reduces supply-chain lenders' reliance on accounting conservatism in debt contracting. Consistently, we find that suppliers borrowing from supply-chain lenders provide less conservative financial statements than suppliers borrowing from non-supply-chain lenders at loan...
Journal Articles
The Accounting Review (2017) 92 (4): 161–189.
Published: 01 July 2017
... by clicking the link in Appendix B. Editor's note: Accepted by Anne Beatty, under the Senior Editorship of Mark L. DeFond. October 2014 November 2016 2017 credit ratings financial crisis rating reputation rating performance debt contracting Credit ratings on mortgage...
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...