Nothing Special   »   [go: up one dir, main page]
create a website
Bank Lending Standards and Borrower Accounting Conservatism. (2019). Lo, Alvis K ; Khan, Urooj .
In: Management Science.
RePEc:inm:ormnsc:v:65:y:2019:i:11:p:5337-5359.

Full description at Econpapers || Download paper

Cited: 5

Citations received by this document

Cites: 69

References cited by this document

Cocites: 50

Documents which have cited the same bibliography

Coauthors: 0

Authors who have wrote about the same topic

Citations

Citations received by this document

  1. Bank loan approval standards and firms’ accounting conservatism: Evidence from China. (2024). Fan, Jinqi ; Luo, Juncheng ; Yu, Zhen.
    In: Research in International Business and Finance.
    RePEc:eee:riibaf:v:67:y:2024:i:pb:s027553192300226x.

    Full description at Econpapers || Download paper

  2. Bank market power and financial reporting quality. (2024). Han, Liang ; Zhang, Luqiao ; Mi, Biao ; Shen, Yun.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:84:y:2024:i:c:s0929119923001797.

    Full description at Econpapers || Download paper

  3. Banking practices and borrowing firms’ financial reporting quality: evidence from bank cross-selling. (2023). Su, Barbara.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:28:y:2023:i:1:d:10.1007_s11142-021-09640-6.

    Full description at Econpapers || Download paper

  4. Credit market development and corporate earnings management: Evidence from banking and branching deregulations. (2023). Qiu, Buhui ; Liu, Frank Hong ; Huang, Yichu.
    In: Journal of Financial Stability.
    RePEc:eee:finsta:v:67:y:2023:i:c:s1572308923000426.

    Full description at Econpapers || Download paper

  5. Uncertainty of uncertainty and accounting conservatism. (2023). Goodell, John W ; Xie, Xiaochen ; Ma, Ting Ting ; Cui, Xin.
    In: Finance Research Letters.
    RePEc:eee:finlet:v:52:y:2023:i:c:s1544612322007012.

    Full description at Econpapers || Download paper

References

References cited by this document

  1. Ahmed AS, Billings B, Morton R, Harris M (2002) The role of accounting conservatism in mitigating bondholder-shareholder conflict over dividend policy and in reducing debt cost. Accounting Rev. 77(4):867-890.
    Paper not yet in RePEc: Add citation now

  2. Ahmed AS, Duellman S (2007) Accounting conservatism and board of director characteristics: an empirical analysis. J. Accounting Econom. 43(2-3):411-437.

  3. Ali A, Hwang L-S (2000) Country-specific factors related to financial reporting and the value relevance of accounting data. J. Accounting Res. 38(1):1-21.

  4. Armstrong C, Guay W, Weber J (2010) The role of information and financial reporting in corporate governance and contracting. J. Accounting Econom. 50(2):179-224.

  5. Asea PK, Blomberg B (1998) Lending cycles. J. Econometrics 83(1):89-128.
    Paper not yet in RePEc: Add citation now

  6. Badia M, Duro M, Penalva F, Ryan S (2017) Conditionally conservative fair value measurements. J. Accounting Econom. 63(1):75-98.

  7. Balasubramanyan L, Zaman S, Thomson J (2014) Are banks forward-looking in their loan loss provisioning? Evidence from the Senior Loan Officer Opinion Survey. Working paper 13-13, Federal Reserve Bank of Cleveland.

  8. Ball R, Kothari S, Robin A (2000) The effect of international institutional factors on properties of accounting earnings. J. Accounting Econom. 29(1):1-51.

  9. Ball R, Robin A, Sadka G (2008) Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Rev. Accounting Stud. 13(2-3):168-205.
    Paper not yet in RePEc: Add citation now

  10. Ball R, Shivakumar L (2005) Earnings quality in UK private firms: Comparative loss recognition timeliness. J. Accounting Econom. 39(1):83-128.

  11. Banker RD, Basu S, Byzalov D, Chen J (2016) The confounding effect of cost stickiness in conservatism research. J. Accounting Econom. 61(1):203-220.

  12. Bassett W, Rezende M (2015) Relation between levels and changes in lending standards reported by banks in the Senior Loan Officer Opinion Survey on Bank Lending Practices. FEDS Notes (January 16). https://doi.org/10.17016/2380-7172.1478.

  13. Basu S (1997) The conservatism principle and the asymmetric timeliness of earnings. J. Accounting Econom. 24(1):3-37.

  14. Beatty A, Weber J, Yu J (2008) Conservatism and debt. J. Accounting Econom. 45(2-3):154-174.

  15. Bharath S, Dahiya S, Saunders A, Srinivasan A (2011) Lending relationships and loan contract terms. Rev. Financial Stud. 24(4):1141-1203.
    Paper not yet in RePEc: Add citation now
  16. Bharath S, Sunder J, Sunder SV (2008) Accounting quality and debt contracting. Accounting Rev. 83(1):1-28.
    Paper not yet in RePEc: Add citation now
  17. Braithwaite T (2013) Wells Fargo push on loans raises concerns. Financial Times (January 14), 17.
    Paper not yet in RePEc: Add citation now

  18. Callen J, Chen F, Dou Y, Ng J (2016) Accounting conservatism and performance covenants: A signaling approach. Contemporary Accounting Res. 33(3):961-988.

  19. Chang X, Dasgupta S, Hilary G (2009) The effect of auditor quality on financing decisions. Accounting Rev. 84(4):1085-1117.

  20. Chava S, Purnanandam A (2011) The effect of banking crisis on bank-dependent borrowers. J. Financial Econom. 99(1):116-135.

  21. Chava S, Roberts M (2008) How does financing impact investment? The role of debt covenants. J. Finance 63(5):2085-2121.

  22. Chen PC (2016) Banks’ acquisition of private information about financial misreporting. Accounting Rev. 91(3):835-857.
    Paper not yet in RePEc: Add citation now

  23. Chung HH, Wynn JP (2008) Managerial legal liability coverage and earnings conservatism. J. Accounting Econom. 46(1):135-153.

  24. DeFond ML, Lim CY, Zang Y (2015) Client conservatism and auditor-client contracting. Accounting Rev. 91(1):69-98.
    Paper not yet in RePEc: Add citation now

  25. Demerjian P (2017) Uncertainty and debt covenants. Rev. Accounting Stud. 22(3):1156-1197.

  26. Demerjian P, Owens E (2016) Measuring the probability of financial covenant violation in private debt contracts. J. Accounting Econom. 61(2-3):433-447.

  27. Denis DJ, Wang J (2014) Debt covenant renegotiations and creditor control rights. J. Financial Econom. 113(3):348-367.

  28. Dennis S, Mullineaux D (2000) Syndicated lending. J. Financial Intermed. 9(4):404-426.
    Paper not yet in RePEc: Add citation now
  29. Desai P (2003) Financial Crisis, Contagion, and Containment: From Asia to Argentina (Princeton University Press, Princeton, NJ).
    Paper not yet in RePEc: Add citation now

  30. Diamond D (1984) Financial intermediation and delegated monitoring. Rev. Econom. Stud. 51(3):393-414.

  31. Eichengreen B (2003) Capital Flows and Crises (MIT Press, Cambridge, MA).
    Paper not yet in RePEc: Add citation now
  32. Erkens DH, Subramanyam KR, Zhang J (2014) Affiliated banker on board and conservative accounting. Accounting Rev. 89(5):1703-1728.
    Paper not yet in RePEc: Add citation now

  33. Ettredge M, Huang Y, Zhang W (2012) Earnings restatements and differential timeliness of accounting conservatism. J. Accounting Econom. 53(3):489-503.

  34. Fama E (1985) What’s different about banks? J. Monetary Econom. 15(1):29-39.

  35. Gamble R (1994) Banks scramble to make cheap, borrower-friendly loans. Corporate Cashflow Magazine (September), 42.
    Paper not yet in RePEc: Add citation now

  36. Givoly D, Hayn C (2000) The changing time-series properties of earnings, cash flows and accruals: Has financial reporting become more conservative? J. Accounting Econom. 29(3):287-320.

  37. Gul F, Tsui J (1997) A test of the free cash flow and debt monitoring hypotheses: Evidence from auditing pricing. J. Accounting Econom. 24:219-237.

  38. Holthausen RW, Watts RL (2001) The relevance of the value-relevance literature for financial accounting standard setting. J. Accounting Econom. 31(1):3-75.

  39. Houpt JV (1999) International activities of U.S. banks and in U.S. banking markets. Fed. Reserve Bull. 1999(9):599-615.
    Paper not yet in RePEc: Add citation now

  40. Khan M, Watts R (2009) Estimation and empirical properties of a firm-year measure of accounting conservatism. J. Accounting Econom. 48(2-3):132-150.

  41. Kho B, Lee D, Stulz R (2000) US bans, crises, and bailouts: From Mexico to LTCM. Amer. Econom. Rev. 90(2):28-31.

  42. Kraus J (1998) Bankers urge emergency bailout fund for Brazil. American Banker (September 21), 1.
    Paper not yet in RePEc: Add citation now

  43. Lawrence A, Sloan R, Sun Y (2013) Non-discretionary conservatism: Evidence and implications. J. Accounting Econom. 56(2-3):112-133.

  44. Leary MT (2009) Bank loan supply, lender choice, and corporate capital structure. J. Finance 64(3):1143-1185.

  45. Li Y, Lobo G (2015) Does accounting conservatism vary over the credit cycle? Working paper, University of Lethbridge, Alberta, Canada.
    Paper not yet in RePEc: Add citation now
  46. Little B (1998) How greed can save the world; what’s with the global economy? Tight credit and fear rule the day. Surely something can halt the slide. The Globe and Mail (October 8), A1.
    Paper not yet in RePEc: Add citation now

  47. Lo A (2014) Do declines in bank health affect borrowers’ voluntary disclosures? Evidence from international propagation of banking shocks. J. Accounting Res. 52(2):541-581.

  48. Lown C, Morgan D (2006) The credit cycle and the business cycle: New findings using the loan officer opinion survey. J. Money, Credit Banking 38(6):1575-1597.

  49. Lown C, Morgan D, Rohtagi S (2000) Listening to loan officers: The impact of commercial credit standards on lending and output. Econom. Policy Rev. 6(2):1-16.

  50. Martin X, Roychowdhury S (2015) Do financial market developments influence accounting practices? Credit default swaps and borrowers’ reporting conservatism. J. Accounting Econom. 59(1):80-104.

  51. Merton RC (1974) On the pricing of corporate debt: The risk structure of interest rates. J. Finance 29:449-470.

  52. Murfin J (2012) The supply-side determinants of loan contract strictness. J. Finance 67(5):1565-1601.

  53. Nikolaev VV (2010) Debt covenants and accounting conservatism. J. Accounting Res. 48(1):51-89.

  54. Nini G, Smith D, Sufi A (2012) Credit control rights, corporate governance, and firm value. Rev. Financial Stud. 25(6):1713-1761.

  55. Office of the Comptroller of the Currency (OCC) (2014) 2013 Survey of Credit Underwriting Practices (OCC Publications Coordinator, Washington, DC).
    Paper not yet in RePEc: Add citation now
  56. Qiang X (2007) The effects of contracting, litigation, regulation, and tax costs on conditional and unconditional conservatism: Cross-sectional evidence at the firm level. Accounting Rev. 82(3):759-796.
    Paper not yet in RePEc: Add citation now

  57. Rajan R (1992) Insiders and outsiders: The choice between informed and arm’s length debt. J. Finance 47(4):1367-1400.

  58. Roberts MR (2015) The role of dynamic renegotiation and asymmetric information in financial contracting. J. Financial Econom. 116(1):61-81.

  59. Ruckes M (2004) Bank competition and credit standards. Rev. Financial Stud. 17(4):1073-1102.

  60. Schenone C (2010) Lending relationships and information rents: Do banks exploit their information advantage? Rev. Financial Stud. 23(3):1149-1199.

  61. Sharpe S (1990) Asymmetric information, bank lending, and implicit contracts: A stylized model of customer relationships. J. Finance 45(4):1069-1087.

  62. Shu SZ (2000) Auditor resignations: Clientele effects and legal liability. J. Accounting Econom. 29(2):173-205.

  63. Sufi A (2007) Information asymmetry and financing arrangements: Evidence from syndicated loans. J. Finance 62(2):629-668.

  64. Tan L (2013) Creditor control rights, state of nature, verification, and financial reporting conservatism. J. Accounting Econom. 55(1):1-22.

  65. Van den Heuvel S (2002) Does bank capital matter for monetary transmission? Econom. Policy Rev. 8(1):259-265.
    Paper not yet in RePEc: Add citation now
  66. Watts RL (2003) Conservatism in accounting, part I: Explanations and implications. Accounting Horizons 17(3):207-221.
    Paper not yet in RePEc: Add citation now
  67. Wight R, Cooke W, Gray R (2009) The LSTA’s Complete Credit Agreement Guide (McGraw-Hill, New York).
    Paper not yet in RePEc: Add citation now

  68. Wittenberg-Moerman R (2008) The role of information asymmetry and financial reporting quality in debt trading: Evidence from secondary loan market. J. Accounting Econom. 46(2-3):240-260.

  69. Zhang J (2008) The contracting benefits of accounting conservatism to lenders and borrowers. J. Accounting Econom. 45(1):27-54.

Cocites

Documents in RePEc which have cited the same bibliography

  1. The role of accounting conservatism in executive compensation contracts (Forthcoming in Journal of Business Finance and Accounting). (2018). Iwasaki, Takuya ; Shuto, Akinobu ; Shiiba, Atsushi ; Otomasa, Shota.
    In: CARF F-Series.
    RePEc:cfi:fseres:cf370.

    Full description at Econpapers || Download paper

  2. Women on boards and bank efficiency in ASEAN-5: the moderating role of the independent directors. (2017). Ramly, Zulkufly ; Chan, Sok-Gee ; Mustapha, Mohd Zulkhairi ; Sapiei, Noor Sharoja.
    In: Review of Managerial Science.
    RePEc:spr:rvmgts:v:11:y:2017:i:1:d:10.1007_s11846-015-0186-4.

    Full description at Econpapers || Download paper

  3. Earnings co-movements and earnings manipulation. (2017). Rountree, Brian R ; Jackson, Andrew B ; Sivaramakrishnan, Konduru.
    In: Review of Accounting Studies.
    RePEc:spr:reaccs:v:22:y:2017:i:3:d:10.1007_s11142-017-9411-5.

    Full description at Econpapers || Download paper

  4. The Ethical Dimension of Management Ownership in China. (2017). Wu, Liansheng ; Wang, Yaping ; Li, Wei ; Xiao, Jason Zezhong.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:141:y:2017:i:2:d:10.1007_s10551-015-2722-1.

    Full description at Econpapers || Download paper

  5. Determinants of asymmetric loss recognition timeliness in public and private firms in Brazil. (2017). Coelho, Antonio Carlos ; Lopes, Alexsandro Broedel ; Galdi, Fernando Caio .
    In: Emerging Markets Review.
    RePEc:eee:ememar:v:31:y:2017:i:c:p:65-79.

    Full description at Econpapers || Download paper

  6. Do busy directors influence the cost of debt? An examination through the lens of takeover vulnerability. (2017). Chakravarty, Sugato ; Rutherford, Leann G.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:43:y:2017:i:c:p:429-443.

    Full description at Econpapers || Download paper

  7. Voluntary Disclosure of Internal Control Weakness and Earnings Quality: Evidence From China. (2017). Ji, Xu-Dong ; Qu, Wen ; Lu, Wei.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:52:y:2017:i:1:p:27-44.

    Full description at Econpapers || Download paper

  8. Accounting Conservatism and Ownership Structure Effect: Evidence from Industrial and Financial Jordanian Listed Companies. (2017). Alkurdi, Amneh ; Dabaghia, Mohammad ; Al-Nimer, Munther .
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2017-02-80.

    Full description at Econpapers || Download paper

  9. Relationship between Corporate Governance and CEO Compensation among Listed Firms in Tehran Stock Exchange. (2017). Irani, Mahroo ; Gerayeli, Mehdi Safari .
    In: International Journal of Economics and Financial Issues.
    RePEc:eco:journ1:2017-01-37.

    Full description at Econpapers || Download paper

  10. The impact of conditional and unconditional conservatism on trade credit: evidence of Tehran Stock Exchange. (2017). Kohansal, Samin ; Rostami, Zeynab .
    In: The Audit Financiar journal.
    RePEc:aud:audfin:v:15:y:2017:i:145:p:93.

    Full description at Econpapers || Download paper

  11. CFO gender and earnings management: evidence from China. (2016). Xie, Feixue ; Wei, Zuobao ; Liu, YU.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:46:y:2016:i:4:d:10.1007_s11156-014-0490-0.

    Full description at Econpapers || Download paper

  12. Institutional ownership composition and accounting conservatism. (2016). , Linglin ; Lin, Ling.
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:46:y:2016:i:2:d:10.1007_s11156-014-0472-2.

    Full description at Econpapers || Download paper

  13. Removing Vacant Chairs: Does Independent Directors’ Attendance at Board Meetings Matter?. (2016). Wu, Liansheng ; Wang, Hong ; Liu, Huilong.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:133:y:2016:i:2:d:10.1007_s10551-014-2402-6.

    Full description at Econpapers || Download paper

  14. Measuring the Conservatism Level in the Accounting Policies and Its Effect on the Financial Information Disclosure Quality in the Jordanian Commercial Banks. (2016). al Attar, Mohammad Khalid ; Ali, Haitham Y ; Razaq, Abdel .
    In: Journal of Management and Sustainability.
    RePEc:ibn:jmsjnl:v:6:y:2016:i:3:p:91-105.

    Full description at Econpapers || Download paper

  15. Earnings management behaviors under different monitoring mechanisms: The case of Islamic and conventional banks. (2016). Dimitropoulos, Panagiotis ; Leventis, Stergios ; Abdelsalam, Omneya ; Elnahass, Marwa.
    In: Journal of Economic Behavior & Organization.
    RePEc:eee:jeborg:v:132:y:2016:i:s:p:155-173.

    Full description at Econpapers || Download paper

  16. Accounting conservatism and firm investment efficiency. (2016). Garcia Osma, Beatriz ; Penalva, Fernando .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:61:y:2016:i:1:p:221-238.

    Full description at Econpapers || Download paper

  17. Institutional investors and conservative financial reporting: evidence from China. (2015). Chen, Yue ; Li, Lingxiang ; Wang, Haizhi.
    In: Eurasian Economic Review.
    RePEc:spr:eurase:v:5:y:2015:i:1:p:161-178.

    Full description at Econpapers || Download paper

  18. A comparison of earnings persistence in high-tech and non-high-tech firms. (2015). Yin, Jennifer ; Kwon, Sung .
    In: Review of Quantitative Finance and Accounting.
    RePEc:kap:rqfnac:v:44:y:2015:i:4:p:645-668.

    Full description at Econpapers || Download paper

  19. Value Relevance of Tobin’s Q and Corporate Governance for the Taiwanese Tourism Industry. (2015). Wang, Mao-Chang.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:130:y:2015:i:1:p:223-230.

    Full description at Econpapers || Download paper

  20. The Impact of Board Internationalization on Earnings Management. (2015). Oxelheim, Lars ; Hermes, Niels ; Hooghiemstra, Reggy ; Randoy, Trond.
    In: Working Paper Series.
    RePEc:hhs:iuiwop:1096.

    Full description at Econpapers || Download paper

  21. The impact of board internationalization on earnings management. (2015). Oxelheim, Lars ; Hermes, Niels ; Hooghiemstra, Reginald ; Randoy, Trond.
    In: Research Report.
    RePEc:gro:rugsom:15010-i&o.

    Full description at Econpapers || Download paper

  22. The relationship between corporate governance and community engagement: Evidence from the Australian mining companies. (2015). Li, Bin ; Lin, Philip T. ; Bu, Danlu .
    In: Resources Policy.
    RePEc:eee:jrpoli:v:43:y:2015:i:c:p:28-39.

    Full description at Econpapers || Download paper

  23. Confusion over Accounting Conservatism: A Critical Review. (2015). Xie, Yuying .
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:25:y:2015:i:2:p:204-216.

    Full description at Econpapers || Download paper

  24. Do Variations in the Strength of Corporate Governance Still Matter? A Comparison of the Pre- and Post-Regulation Environment. (2014). Shortridge, Rebecca ; Harp, Nancy ; Myring, Mark.
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:122:y:2014:i:3:p:361-373.

    Full description at Econpapers || Download paper

  25. The Association between Accounting Conservatism and Cash Dividends: Evidence from Emerging Markets. (2014). Mousa, Gehan A..
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:4:y:2014:i:4:p:210-220.

    Full description at Econpapers || Download paper

  26. The Effect of Capital Structure, Shareholders and Major of the Company on the Conservative Practices in Companies. (2014). Mardanloo, Hossein ; Dalvi, Mohammad Reza .
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:4:y:2014:i:1:p:128-135.

    Full description at Econpapers || Download paper

  27. Do independent directors cause improvements in firm transparency?. (2014). Armstrong, Christopher S. ; Guay, Wayne R. ; Core, John E..
    In: Journal of Financial Economics.
    RePEc:eee:jfinec:v:113:y:2014:i:3:p:383-403.

    Full description at Econpapers || Download paper

  28. Cash flow asymmetry: Causes and implications for conditional conservatism research. (2014). Collins, Daniel W. ; Tian, Xiaoli ; Hribar, Paul.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:58:y:2014:i:2:p:173-200.

    Full description at Econpapers || Download paper

  29. Accounting conservatism and managerial risk-taking: Corporate acquisitions. (2014). Kravet, Todd D..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:57:y:2014:i:2:p:218-240.

    Full description at Econpapers || Download paper

  30. Gender differences in financial reporting decision-making: Evidence from accounting conservatism. (2014). Wu, Qiang ; HASAN, IFTEKHAR ; Francis, Bill ; Park, Jong Chool .
    In: Research Discussion Papers.
    RePEc:bof:bofrdp:2014_001.

    Full description at Econpapers || Download paper

  31. Does Effective Corporate Facilitate Continuous Market Disclosure?. (2014). Seamer, Michael.
    In: Australian Accounting Review.
    RePEc:bla:ausact:v:24:y:2014:i:2:p:111-126.

    Full description at Econpapers || Download paper

  32. Political Uncertainty and Accounting Conservatism: Evidence from the U.S. Presidential Election Cycle. (2013). Ngo, Phong ; Dai, Lili ; Ngo, Phong T. H., .
    In: MPRA Paper.
    RePEc:pra:mprapa:43606.

    Full description at Econpapers || Download paper

  33. Auditor independence, corporate governance and aggressive financial reporting: an empirical analysis. (2013). Duellman, Scott ; Ahmed, Anwer ; Abdel-Meguid, Ahmed .
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:17:y:2013:i:2:p:283-307.

    Full description at Econpapers || Download paper

  34. Corporate Governance and Conservatism. (2013). Foroghi, Dariush ; Fallah, Zahra Nokhbeh ; Amiri, Hadi .
    In: International Journal of Academic Research in Accounting, Finance and Management Sciences.
    RePEc:hur:ijaraf:v:3:y:2013:i:4:p:61-71.

    Full description at Econpapers || Download paper

  35. Non-discretionary conservatism: Evidence and implications. (2013). Lawrence, Alastair ; Sun, Yuan ; Sloan, Richard.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:56:y:2013:i:2:p:112-133.

    Full description at Econpapers || Download paper

  36. Excess Executive Compensation and the Demand for Accounting Conservatism. (2012). SHUTO, Akinobu ; Shiiba, Atsushi ; Iwasaki, Takuya ; Otomasa, Shota.
    In: Discussion Paper Series.
    RePEc:kob:dpaper:dp2012-08.

    Full description at Econpapers || Download paper

  37. Internal governance, legal institutions and bank loan contracting around the world. (2012). Song, Byron Y. ; Ge, Wenxia ; Kim, Jeong-Bon.
    In: Journal of Corporate Finance.
    RePEc:eee:corfin:v:18:y:2012:i:3:p:413-432.

    Full description at Econpapers || Download paper

  38. The Effects of Board Characteristics on Loan Covenants: An Empirical Analysis. (2012). Rutherford, Leann G. ; Chakravarty, Sugato .
    In: Working Papers.
    RePEc:csr:wpaper:1014.

    Full description at Econpapers || Download paper

  39. Board size and corporate performance: the missing role of board leadership structure. (2011). Elsayed, Khaled.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:15:y:2011:i:3:p:415-446.

    Full description at Econpapers || Download paper

  40. Corporate governance and impression management in annual results press releases. (2011). Garcia Osma, Beatriz ; Guillamn-Saorn, Encarna .
    In: Accounting, Organizations and Society.
    RePEc:eee:aosoci:v:36:y:2011:i:4:p:187-208.

    Full description at Econpapers || Download paper

  41. The Choice Of Trading Venue And Relative Price Impact Of Institutional Trading: Adrs Versus The Underlying Securities In Their Local Markets. (2011). Chakravarty, Sugato ; Rutherford, Leann G..
    In: Working Papers.
    RePEc:csr:wpaper:1011.

    Full description at Econpapers || Download paper

  42. INSIDE CONCENTRATED OWNERS, BOARD OF DIRECTORS AND ACCOUNTING CONSERVATISM. (2011). Smith, Malcolm ; Ismail, Zubaidah ; Ahmad, Syahrul Ahmar .
    In: Annual Summit on Business and Entrepreneurial Studies (ASBES 2011) Proceeding.
    RePEc:cms:1asb11:2011-053-178.

    Full description at Econpapers || Download paper

  43. Board structures and the establishment of a risk management committee by Malaysian listed firms. (2010). Yatim, Puan.
    In: Journal of Management & Governance.
    RePEc:kap:jmgtgv:v:14:y:2010:i:1:p:17-36.

    Full description at Econpapers || Download paper

  44. The role of information and financial reporting in corporate governance and debt contracting. (2010). Armstrong, Christopher S. ; Guay, Wayne R. ; Weber, Joseph P..
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:50:y:2010:i:2-3:p:179-234.

    Full description at Econpapers || Download paper

  45. Discussion of: Acquisition profitability and timely loss recognition by J. Francis and X. Martin. (2010). Roychowdhury, Sugata .
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:49:y:2010:i:1-2:p:179-183.

    Full description at Econpapers || Download paper

  46. Acquisition profitability and timely loss recognition. (2010). Francis, Jere R. ; Martin, Xiumin.
    In: Journal of Accounting and Economics.
    RePEc:eee:jaecon:v:49:y:2010:i:1-2:p:161-178.

    Full description at Econpapers || Download paper

  47. Accounting conservatism in a setting of Information Asymmetry between majority and minority shareholders. (2010). Wang, Chenchin ; Chi, Wuchun.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:45:y:2010:i:4:p:465-489.

    Full description at Econpapers || Download paper

  48. Governance and the Common Good. (2009). Carcello, Joseph .
    In: Journal of Business Ethics.
    RePEc:kap:jbuset:v:89:y:2009:i:1:p:11-18.

    Full description at Econpapers || Download paper

  49. The impact of family-firm structure and board composition on corporate transparency: Evidence based on segment disclosures in Malaysia. (2009). Wan-Hussin, Wan Nordin.
    In: The International Journal of Accounting.
    RePEc:eee:accoun:v:44:y:2009:i:4:p:313-333.

    Full description at Econpapers || Download paper

  50. Leffet des caractéristiques du conseil dadministration et de la qualité de linformation financière sur le coût de la dette (Cas des entreprises industrielles françaises). (2008). Feki, Afef ; Khoufi, Walid.
    In: Post-Print.
    RePEc:hal:journl:halshs-00525385.

    Full description at Econpapers || Download paper

Coauthors

Authors registered in RePEc who have wrote about the same topic

Report date: 2025-01-13 04:45:24 || Missing content? Let us know

CitEc is a RePEc service, providing citation data for Economics since 2001. Sponsored by INOMICS. Last updated October, 6 2023. Contact: CitEc Team.