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Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements

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  • Leftwich, Richard

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  • Leftwich, Richard, 1981. "Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements," Journal of Accounting and Economics, Elsevier, vol. 3(1), pages 3-36, March.
  • Handle: RePEc:eee:jaecon:v:3:y:1981:i:1:p:3-36
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    References listed on IDEAS

    as
    1. Grossman, Sanford J, 1981. "The Informational Role of Warranties and Private Disclosure about Product Quality," Journal of Law and Economics, University of Chicago Press, vol. 24(3), pages 461-483, December.
    2. Darrough, Masako N. & Stoughton, Neal M., 1990. "Financial disclosure policy in an entry game," Journal of Accounting and Economics, Elsevier, pages 219-243.
    3. repec:bla:joares:v:23:y:1985:i:1:p:268-295 is not listed on IDEAS
    4. repec:bla:joares:v:29:y:1991:i:1:p:96-108 is not listed on IDEAS
    5. Verrecchia, Robert E., 1983. "Discretionary disclosure," Journal of Accounting and Economics, Elsevier, pages 179-194.
    6. Paul R. Milgrom, 1981. "Good News and Bad News: Representation Theorems and Applications," Bell Journal of Economics, The RAND Corporation, vol. 12(2), pages 380-391, Autumn.
    7. Wagenhofer, Alfred, 1990. "Voluntary disclosure with a strategic opponent," Journal of Accounting and Economics, Elsevier, pages 341-363.
    8. Verrecchia, Robert E., 1990. "Information quality and discretionary disclosure," Journal of Accounting and Economics, Elsevier, pages 365-380.
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    Citations

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    Cited by:

    1. Lo, Kin, 2003. "Economic consequences of regulated changes in disclosure: the case of executive compensation," Journal of Accounting and Economics, Elsevier, vol. 35(3), pages 285-314, August.
    2. Julien Bilodeau & Idir Cherief & Réal Labelle & Franck Missonier-Piera, 2005. "Les Caracteristiques Des Contrats De Dette Et Les Clauses Restrictives Comptables : Quels Liens ?," Post-Print halshs-00581130, HAL.
    3. Jackson, Scott B. & (Kelvin) Liu, Xiaotao & Cecchini, Mark, 2009. "Economic consequences of firms' depreciation method choice: Evidence from capital investments," Journal of Accounting and Economics, Elsevier, vol. 48(1), pages 54-68, October.
    4. Holthausen, Robert W. & Watts, Ross L., 2001. "The relevance of the value-relevance literature for financial accounting standard setting," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 3-75, September.
    5. repec:dau:papers:123456789/2803 is not listed on IDEAS
    6. Bushman, Robert M. & Smith, Abbie J., 2001. "Financial accounting information and corporate governance," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 237-333, December.
    7. Roberts, Michael R. & Sufi, Amir, 2009. "Renegotiation of financial contracts: Evidence from private credit agreements," Journal of Financial Economics, Elsevier, vol. 93(2), pages 159-184, August.
    8. Mingzhi Liu & Michel Magnan, 2016. "Conditional conservatism and the yield spread of corporate bond issues," Review of Quantitative Finance and Accounting, Springer, vol. 46(4), pages 847-879, May.
    9. Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan, 1996. "An investigation of capital market reactions to pronouncements on fair value accounting," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 119-154, October.
    10. Oriol Amat & Oscar Elvira & Petya Platikanova, 2008. "Earnings management and audit adjustments: An empirical study of IBEX 35 constituents," Economics Working Papers 1129, Department of Economics and Business, Universitat Pompeu Fabra.
    11. repec:kap:rqfnac:v:49:y:2017:i:3:d:10.1007_s11156-016-0601-1 is not listed on IDEAS
    12. Skinner, Douglas J., 2008. "Discussion of "The implications of unverifiable fair-value accounting: Evidence from the political economy of goodwill accounting"," Journal of Accounting and Economics, Elsevier, vol. 45(2-3), pages 282-288, August.
    13. Reiter, Sara Ann & Williams, Paul F., 2002. "The structure and progressivity of accounting research: the crisis in the academy revisited," Accounting, Organizations and Society, Elsevier, vol. 27(6), pages 575-607, August.
    14. Kanapathippillai, Sutharson & Johl, Shireenjit K. & Wines, Graeme, 2016. "Remuneration committee effectiveness and narrative remuneration disclosure," Pacific-Basin Finance Journal, Elsevier, pages 384-402.
    15. Zhang, Ivy Xiying, 2007. "Economic consequences of the Sarbanes-Oxley Act of 2002," Journal of Accounting and Economics, Elsevier, vol. 44(1-2), pages 74-115, September.
    16. Veiga, José & Fernandes, Joaquim & Gonçalves, Cristina & Andraz, Georgette, 2015. "The Relevance of Fair Value Across Countries: Firms Listed in Lisbon and Madrid Stock Exchange," Journal of Spatial and Organizational Dynamics, CIEO-Research Centre for Spatial and Organizational Dynamics, University of Algarve, vol. 3(1), pages 78-95.
    17. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    18. Athanasios P. Bellas & Christos Tzovas, 2008. "The Effects of Dependency on Debt Financing On Financial Reporting Policy: The Case of Greece," European Research Studies Journal, European Research Studies Journal, pages 13-30.
    19. Jackson, Scott B. & Rodgers, Theodore C. & Tuttle, Brad, 2010. "The effect of depreciation method choice on asset selling prices," Accounting, Organizations and Society, Elsevier, vol. 35(8), pages 757-774, November.
    20. Shih, Michael S. H., 1995. "Conglomerate mergers and under-performance risk: A note," The Quarterly Review of Economics and Finance, Elsevier, vol. 35(2), pages 225-231.

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