Discussion of "The role of financial reporting in debt contracting and in stewardship' by Lakshmanan Shivakumar (2013)

被引：0

作者：

Pitman, Trevor ^{[1
]}

机构：

[1] Fitch Ratings, London, England

来源：

ACCOUNTING AND BUSINESS RESEARCH | 2013年 / 43卷 / 04期

关键词：

D O I：

10.1080/00014788.2013.801673

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

引用

页码：384 / 385

页数：2

共 9 条

[1] The role of financial reporting in debt contracting and in stewardship
Shivakumar, Lakshmanan
ACCOUNTING AND BUSINESS RESEARCH, 2013, 43 (04) : 362 - 383
[2] The role of information and financial reporting in corporate governance and debt contracting
Armstrong, Christopher S.
Guay, Wayne R.
Weber, Joseph P.
JOURNAL OF ACCOUNTING & ECONOMICS, 2010, 50 (2-3): : 179 - 234
[3] What do we know about the role of financial reporting in debt contracting and debt covenants?
Taylor, Peter
ACCOUNTING AND BUSINESS RESEARCH, 2013, 43 (04) : 386 - 417
[4] The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
Costello, Anna M.
Wittenberg-Moerman, Regina
JOURNAL OF ACCOUNTING RESEARCH, 2011, 49 (01) : 97 - 136
[5] Discussion of "Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism"
Monahan, Steven J.
REVIEW OF ACCOUNTING STUDIES, 2008, 13 (2-3) : 206 - 215
[6] Discussion of “Is financial reporting shaped by equity markets or debt markets? An international study of timeliness and conservatism”
Steven J. Monahan
Review of Accounting Studies, 2008, 13 : 206 - 215
[7] Discussion of "The Evolution of Environmental Reporting in Europe: The Role of Financial and Non-Financial Regulation"
Charitou, Andreas
INTERNATIONAL JOURNAL OF ACCOUNTING, 2022, 57 (02):
[8] Discussion of "Financial Reporting and Firm Valuation: Relevance Lost or Relevance Regained?' by Luzi Hail (2013)
Elwin, Peter
ACCOUNTING AND BUSINESS RESEARCH, 2013, 43 (04) : 359 - 361
[9] The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market
Wittenberg-Moerman, Regina
JOURNAL OF ACCOUNTING & ECONOMICS, 2008, 46 (2-3): : 240 - 260

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