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Accounting and Business Research Volume 43, 2013 - Issue 4: INTERNATIONAL ACCOUNTING POLICY FORUM
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Original Articles

The role of financial reporting in debt contracting and in stewardship

Lakshmanan Shivakumar London Business School, Regent's Park, London, NW1 4SA, UKCorrespondence[email protected]
Pages 362-383 | Published online: 19 Jun 2013

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Jesper Banghøy, Jan Marton, Thomas Plenborg & Emmeli Runesson. (2023) Revisiting pay-performance sensitivity around IFRS adoption in Europe: the dominant role of Germany. Accounting and Business Research 53:7, pages 790-820.
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Marco Maria Mattei, Matteo Merlo & Eleonora Monaco. (2023) The Italian depreciation suspension policy during the COVID-19 pandemic: consequences on private firms’ borrowing capacity. Accounting in Europe 20:2, pages 166-193.
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Giovanna Michelon, Grzegorz Trojanowski & Ruth Sealy. (2022) Narrative Reporting: State of the Art and Future Challenges. Accounting in Europe 19:1, pages 7-47.
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Hui Liu, Charles P. Cullinan & Junrui Zhang. (2020) Modified audit opinions and debt contracting: evidence from China. Asia-Pacific Journal of Accounting & Economics 27:2, pages 218-241.
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Sunay Mutlu. (2020) Accounting quality and the choice of borrowing base restrictions in debt contracts. Accounting and Business Research 50:2, pages 135-178.
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Fernando Penalva & Alfred Wagenhofer. (2019) Conservatism in debt contracting: theory and empirical evidence. Accounting and Business Research 49:6, pages 619-647.
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Alexandros Sikalidis & Stergios Leventis. (2017) The Impact of Unrealized Fair Value Adjustments on Dividend Policy. European Accounting Review 26:2, pages 283-310.
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Jerold L. Zimmerman. (2015) The role of accounting in the twenty-first century firm. Accounting and Business Research 45:4, pages 485-509.
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Richard Barker. (2015) Conservatism, prudence and the IASB's conceptual framework. Accounting and Business Research 45:4, pages 514-538.
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Alfred Wagenhofer. (2014) The role of revenue recognition in performance reporting. Accounting and Business Research 44:4, pages 349-379.
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Stefano Cascino, Mark Clatworthy, Beatriz García Osma, Joachim Gassen, Shahed Imam & Thomas Jeanjean. (2014) Who Uses Financial Reports and for What Purpose? Evidence from Capital Providers. Accounting in Europe 11:2, pages 185-209.
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Nicola Moscariello, Len Skerratt & Michele Pizzo. (2014) Mandatory IFRS adoption and the cost of debt in Italy and UK. Accounting and Business Research 44:1, pages 63-82.
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Ali Uyar, Ali Meftah Gerged, Cemil Kuzey & Abdullah S. Karaman. (2023) Do CSR performance and reporting facilitate access to debt financing in emerging markets? The role of asset structure and firm performance. Review of Accounting and Finance 23:2, pages 157-185.
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John B. Donovan, Andrew S. McMartin & Matthew A. Phillips. (2023) Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158. The Accounting Review 99:1, pages 163-190.
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Jeffrey L. Callen & Mahfuz Chy. (2023) The agency costs of investment opportunities and debt contracting: Evidence from exogenous shocks to government spending. Journal of Business Finance & Accounting.
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Laura Mehnaz, Asheq Rahman & Humayun Kabir. (2023) Covenant violation concern and investors’ pricing of Level 3 fair value adjustments. Journal of Contemporary Accounting & Economics 19:3, pages 100382.
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Nicholas Hallman, John S. Howe & Wei Wang. (2022) Analyst coverage and syndicated lending. Review of Accounting Studies 28:3, pages 1531-1569.
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Walid Guermazi. (2022) International financial reporting standards adoption in the European Union and earnings conservatism: a review of empirical research. International Journal of Disclosure and Governance 20:2, pages 200-211.
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Chee Kwong Lau. (2022) Financial reporting, debt covenants and convertible debts. Asian Review of Accounting 31:2, pages 256-275.
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Parthiban David, Ravi Dharwadkar & Augustine Duru. (2022) Financial Reporting Choices, Governance Structures, and Strategic Assets: A Transaction Cost Perspective. Academy of Management Review 47:4, pages 579-599.
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Darren Henderson. (2021) Fair values and compensation contracting: Evidence from real estate firms. Journal of Business Finance & Accounting 49:5-6, pages 627-657.
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Khadija S. Almaghrabi, Kwaku Opong & Ioannis Tsalavoutas. (2020) Compliance with pension‐related mandatory disclosures and debt financing. Journal of Business Finance & Accounting 48:1-2, pages 148-184.
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Martin Glaum. (2020) Financial Reporting in Non-listed Family Firms: Insights from Interviews with CFOs. Schmalenbach Business Review 72:2, pages 225-270.
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Minkwan Ahn, Samuel B. Bonsall & Andrew Van Buskirk. (2019) Do managers withhold bad news from credit rating agencies?. Review of Accounting Studies 24:3, pages 972-1021.
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Andreas Kreß, Brigitte Eierle & Ioannis Tsalavoutas. (2019) Development costs capitalization and debt financing. Journal of Business Finance & Accounting 46:5-6, pages 636-685.
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Cecília Rendeiro Carmo, José António Cardoso Moreira & Maria Cristina Souto Miranda. (2016) Earnings quality and cost of debt: evidence from Portuguese private companies. Journal of Financial Reporting and Accounting 14:2, pages 178-197.
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PETER R. DEMERJIAN, JOHN DONOVAN & CHAD R. LARSON. (2016) Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159. Journal of Accounting Research 54:4, pages 1041-1076.
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Masaki Kusano, Yoshihiro Sakuma & Noriyuki Tsunogaya. (2016) Economic consequences of changes in the lease accounting standard: Evidence from Japan. Journal of Contemporary Accounting & Economics 12:1, pages 73-88.
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Inês Pinto & Manuel Caldeira Pais. (2015) Fair value accounting choice. Journal of European Real Estate Research 8:2, pages 130-152.
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Richard Barker & Anne McGeachin. (2015) An Analysis of Concepts and Evidence on the Question of Whether IFRS Should be Conservative. Abacus 51:2, pages 169-207.
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R.H. Macve. (2015) Fair value vs conservatism? Aspects of the history of accounting, auditing, business and finance from ancient Mesopotamia to modern China. The British Accounting Review 47:2, pages 124-141.
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David B. Sutton, Carolyn J. Cordery & Tony van Zijl. (2015) The Purpose of Financial Reporting: The Case for Coherence in the Conceptual Framework and Standards. Abacus 51:1, pages 116-141.
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Uli Menzefricke & Wally Smieliauskas. (2014) Evidence on the Unauditability of Estimated Returns in Pension Plan Accounting and Their Note Disclosures. SSRN Electronic Journal.
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Ulrich Menzefricke & Wally Smieliauskas. (2014) Evidence on the Representational Faithfulness of Estimated Returns in Pension Plan Accounting Judgments. SSRN Electronic Journal.
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Peter R. Demerjian, John Donovan & Chad R. Larson. (2013) Fair Value Accounting and Debt Contracting. SSRN Electronic Journal.
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Liangliang Jiang & Hui Zhou. (2012) Do Auditors Play a Positive Role in the Resolution of Debt Covenant Violations?. SSRN Electronic Journal.
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Yiwei Dou. (2012) The Debt-Contracting Value of Accounting Numbers, Renegotiation, and Investment Efficiency. SSRN Electronic Journal.
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