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Negotiated accounting rules in private financial contracts

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  • El-Gazzar, Samir
  • Pastena, Victor
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 12 (1990)
    Issue (Month): 4 (March)
    Pages: 381-396

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    Handle: RePEc:eee:jaecon:v:12:y:1990:i:4:p:381-396

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Armstrong, Christopher S. & Guay, Wayne R. & Weber, Joseph P., 2010. "The role of information and financial reporting in corporate governance and debt contracting," Journal of Accounting and Economics, Elsevier, vol. 50(2-3), pages 179-234, December.
    2. Mark Carey S. & Stephen Prowse & John Rea & Gregory Udell, 1993. "The economics of the private placement market," Staff Studies 166, Board of Governors of the Federal Reserve System (U.S.).
    3. Christian Leuz, 1998. "The role of accrual accounting in restricting dividends to shareholders," European Accounting Review, Taylor & Francis Journals, vol. 7(4), pages 579-604.
    4. Rock, Steve & Sedo, Stanley & Willenborg, Michael, 2000. "Analyst following and count-data econometrics," Journal of Accounting and Economics, Elsevier, vol. 30(3), pages 351-373, December.
    5. Booth, James R. & Booth, Lena Chua, 2004. "Deposit insurance and specialization in commercial bank lending," Review of Financial Economics, Elsevier, vol. 13(1-2), pages 165-177.
    6. Kleimeier,Stefanie & William L. Megginson, 2002. "An empirical analysis of limited recourse project," Research Memorandum 066, Maastricht University, Maastricht Research School of Economics of Technology and Organization (METEOR).
    7. Simon H. Kwan & Willard T. Carleton, 2004. "Financial contracting and the choice between private placement and publicly offered bonds," Working Paper Series 2004-20, Federal Reserve Bank of San Francisco.

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