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European Accounting Review Volume 19, 2010 - Issue 3
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Special section on “Measurement Issues in Financial Reporting”

Optimal Precision of Accounting Information in Debt Financing

Robert F. Göx University of Fribourg, Fribourg, SwitzerlandCorrespondence[email protected]
&
Alfred Wagenhofer University of Graz, Graz, Austria
Pages 579-602 | Received 01 Apr 2009, Accepted 01 Dec 2009, Published online: 08 Sep 2010

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Jie Sun, Fangyuan Yin, Edward Altman & Lewis Makosa. (2023) Effects of corporate financial distress on peer firms: do intra-industry non-distressed firms become more conditionally conservative?. Accounting and Business Research 53:6, pages 646-670.
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Tong Lu, Ziyun Yang & Lanyi Yan Zhang. (2023) Accounting Bias and Debt Contracting. European Accounting Review 0:0, pages 1-29.
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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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Michiel De Meyere, Heidi Vander Bauwhede & Philippe Van Cauwenberge. (2018) The impact of financial reporting quality on debt maturity: the case of private firms. Accounting and Business Research 48:7, pages 759-781.
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Juan Manuel García Lara, Beatriz García Osma & Fernando Penalva. (2014) Information Consequences of Accounting Conservatism. European Accounting Review 23:2, pages 173-198.
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John Christensen. (2011) Good Analytical Research. European Accounting Review 20:1, pages 41-51.
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Sebastian Kronenberger. Accounting Accruals, Audit Quality, and Audit Pricing. European Accounting Review 0:0, pages 1-23.
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Kevin C. Smith. (2023) An Option-Based Approach to Measuring Disclosure Asymmetry. The Accounting Review 98:4, pages 373-403.
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Lin Nan & Xiaoyan Wen. (2023) Financial Leverage, Information Quality, and Efficiency*. Contemporary Accounting Research 40:2, pages 1082-1106.
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Amira Houaneb, amira Houaneb, Rim Ben Hassen & Dorra Talbi. (2021) Association between restrictive covenants and accounting conservatism: evidence from US public debt. Journal of Financial Reporting and Accounting 21:2, pages 344-369.
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Li Guo & Chenghui Peng. 2023. Proceedings of the 2022 2nd International Conference on Public Management and Intelligent Society (PMIS 2022). Proceedings of the 2022 2nd International Conference on Public Management and Intelligent Society (PMIS 2022) 99 108 .
Tong Lu & Lijun Ruan. (2023) Coordination and Conservatism. SSRN Electronic Journal.
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Tong Lu, Ziyun Yang & Lanyi Zhang. (2023) Accounting Bias and Debt Contracting. SSRN Electronic Journal.
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Fabrizio Di Meo, Tatiana Garanina & Juan Manuel García Lara. (2023) Changes to Financial Reporting when Domestic Funding Substitutes Foreign Funding: Evidence from International Sanctions to Russia. SSRN Electronic Journal.
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Martin Tettenborn & Lilia Pasch. 2023. Unternehmensbewertung und ökonomische Analyse. Unternehmensbewertung und ökonomische Analyse 133 157 .
Pietro Fera & Gianmarco Salzillo. (2021) Earnings quality and the cost of debt for SMEs under severe information asymmetry. Journal of Governance and Regulation 10:3, pages 128-139.
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Birgit Beinsen. (2015) Conservative accounting as a signaling device in debt covenants. Review of Managerial Science 10:4, pages 801-829.
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Karthik Balakrishnan, Ross Watts & Luo Zuo. (2016) The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis. Journal of Business Finance & Accounting 43:5-6, pages 513-542.
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Inder K. Khurana & Changjiang Wang. (2015) Debt Maturity Structure and Accounting Conservatism. Journal of Business Finance & Accounting 42:1-2, pages 167-203.
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Pingyang Gao. (2013) A measurement approach to conservatism and earnings management. Journal of Accounting and Economics 55:2-3, pages 251-268.
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Alfred Wagenhofer. (2012) Vorsichtige Rechnungslegung und InformationsgehaltConservative accounting and information content. Zeitschrift für Betriebswirtschaft 82:12, pages 1367-1387.
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Mahmoud Gad, Juan Manuel García Lara, Trang Nguyen & Mariano Scapin. (2022) CEO Industry Tournaments and Conditional Conservatism. SSRN Electronic Journal.
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Sebastian Kronenberger. (2021) Multi-period Accounting Bias and Audit Pricing. SSRN Electronic Journal.
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Kevin Smith. (2017) Option Prices and Disclosure. SSRN Electronic Journal.
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Jeremy Bertomeu. (2017) A Theory of the Accounting Accelerator. SSRN Electronic Journal.
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Patricia Ruffing-Straube. (2016) Enforcement and Information Risk: The Role of the institutional Environment. SSRN Electronic Journal.
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Jochen Bigus & Hendrik Hakenes. (2014) Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?. SSRN Electronic Journal.
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Ross L. Watts & Luo Zuo. (2011) Accounting Conservatism and Firm Value: Evidence from the Global Financial Crisis. SSRN Electronic Journal.
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Juan Manuel García Lara, Beatriz Garcia Osma & Fernando Penalva. (2011) Information Effects of Conservatism in Accounting. SSRN Electronic Journal.
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