Citations (18)
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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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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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Kamran Malikov, Jerry Coakley & Stuart Manson. (2019) The effect of the interest coverage covenants on classification shifting of revenues. The European Journal of Finance 25:16, pages 1572-1590.
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Arnold Schneider. (2018) Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions. Accounting and Business Research 48:2, pages 225-235.
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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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Guangming Gong, Si Xu & Xun Gong. (2017) Bond Covenants and the Cost of Debt: Evidence from China. Emerging Markets Finance and Trade 53:3, pages 587-610.
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Manuel Cano-Rodríguez, Santiago Sánchez-Alegría & Pablo Arenas-Torres. (2016) The influence of auditor’s opinion and auditor’s reputation on the cost of debt: evidence from private Spanish firmsLa influencia de la opinión de auditorãa y la reputación del auditor en el coste de la deuda: evidencia en las empresas españolas no cotizadas. Spanish Journal of Finance and Accounting / Revista Española de Financiación y Contabilidad 45:1, pages 32-62.
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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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Saumya Jain & Chandra Prakash Gupta. (2020) A Study of Impact of IFRS Convergence in India on Debt–Equity Components of Financial Statements. Global Business Review 24:5, pages 933-952.
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Chee Kwong Lau. (2022) The economic consequences of IFRS 16 adoption: the role of gearing restriction in debt covenants. Journal of Applied Accounting Research 24:3, pages 464-482.
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Alessandro GabrielliAlessandro Gabrielli. 2023. Tax Avoidance and Capital Structure. Tax Avoidance and Capital Structure
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Arnold Schneider. (2021) Does knowledge about a borrowing firm’s internal audit influence bank lending decisions?. International Journal of Disclosure and Governance 18:3, pages 304-314.
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Intan Suryani Abu Bakar, Arifur Khan, Paul Mather & George Tanewski. (2018) Board monitoring and covenant restrictiveness in private debt contracts during the global financial crisis. Accounting & Finance 60:S1, pages 661-692.
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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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Masaki Kusano, Yoshihiro Sakuma & Noriyuki Tsunogaya. (2015) Economic impacts of capitalization of operating leases: Evidence from Japan. Corporate Ownership and Control 12:4, pages 828-850.
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Brian Singleton-Green. (2016) Incentives and Institutions in Accounting: Thinking Beyond Standards. SSRN Electronic Journal.
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