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Accounting-based constraints in public and private debt agreements : Their association with leverage and impact on accounting choice

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Cited by:

  1. Hervé Stolowy & Gaetan Breton, 2000. "A Framework for the Classification of Accounts Manipulations," Working Papers hal-00597249, HAL.
  2. Tan, Chyi Woan & Tower, Greg & Hancock, Phil & Taplin, Ross, 2002. "Empires of the sky: determinants of global airlines' accounting-policy choices," The International Journal of Accounting, Elsevier, vol. 37(3), pages 277-299.
  3. Tiago Gonçalves & Cristina Gaio & André Ferro, 2021. "Corporate Social Responsibility and Earnings Management: Moderating Impact of Economic Cycles and Financial Performance," Sustainability, MDPI, vol. 13(17), pages 1-14, September.
  4. Messod D. Beneish & Eric Press, 1995. "Interrelation Among Events of Default," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 57-84, September.
  5. Zhang, Jieying, 2008. "The contracting benefits of accounting conservatism to lenders and borrowers," Journal of Accounting and Economics, Elsevier, vol. 45(1), pages 27-54, March.
  6. Friedman, Henry L. & Hughes, John S. & Michaeli, Beatrice, 2020. "Optimal reporting when additional information might arrive," Journal of Accounting and Economics, Elsevier, vol. 69(2).
  7. M. Humayun Kabir & Divesh Sharma & Ainul Islam & Amirus Salat, 2011. "Big 4 auditor affiliation and accruals quality in Bangladesh," Managerial Auditing Journal, Emerald Group Publishing, vol. 26(2), pages 161-181, January.
  8. Fang Sun & Fengyun Wu, 2023. "The Impact Of Debt Structure On Auditorchoice," Accounting & Taxation, The Institute for Business and Finance Research, vol. 15(2), pages 105-115.
  9. Paul Klumpes & Mark Whittington & Yong Li, 2009. "Determinants of the Pension Curtailment Decisions of UK Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7-8), pages 899-924.
  10. Chanchal Chatterjee, 2020. "Board Quality and Earnings Management: Evidence from India," Global Business Review, International Management Institute, vol. 21(5), pages 1302-1324, October.
  11. Thomas W. Scott, 1991. "Pension disclosures under SFAS No. 87: Theory and evidence," Contemporary Accounting Research, John Wiley & Sons, vol. 8(1), pages 62-81, September.
  12. Hand, John R. M. & Skantz, Terrance R., 1997. "The economic determinants of accounting choices: The unique case of equity carve-outs under SAB 51," Journal of Accounting and Economics, Elsevier, vol. 24(2), pages 175-203, December.
  13. Leventis, Stergios & Weetman, Pauline & Caramanis, Constantinos, 2011. "Agency costs and product market competition: The case of audit pricing in Greece," The British Accounting Review, Elsevier, vol. 43(2), pages 112-119.
  14. Aloke (Al) Ghosh & Doocheol Moon, 2010. "Corporate Debt Financing and Earnings Quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(5-6), pages 538-559.
  15. Peter Cheng & Daniel Coulombe, 1993. "Voluntary Income†Increasing Accounting Changes," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 247-272, September.
  16. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
  17. Carruthers, Bruce G., 1995. "Accounting, ambiguity, and the new institutionalism," Accounting, Organizations and Society, Elsevier, vol. 20(4), pages 313-328, May.
  18. Robert E. Houmes & Terrance R. Skantz, 2010. "Highly Valued Equity and Discretionary Accruals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1‐2), pages 60-92, January.
  19. Goyal, Vidhan K., 2005. "Market discipline of bank risk: Evidence from subordinated debt contracts," Journal of Financial Intermediation, Elsevier, vol. 14(3), pages 318-350, July.
  20. Yahia M. Al-Mughrabi, 2021. "The Impact of Financial Crisis on Earnings Management in Nonfinancial Listed Firms: Evidence from Jordan," International Journal of Business and Management, Canadian Center of Science and Education, vol. 15(5), pages 168-168, July.
  21. Yves Mard, 2005. "Vers Une Information Comptable Plus Transparente : L'Apport Des Recherches Portant Sur La Gestion Des Résultats Comptables," Post-Print halshs-00581229, HAL.
  22. Khushbu Agrawal & Chanchal Chatterjee, 2015. "Earnings Management and Financial Distress: Evidence from India," Global Business Review, International Management Institute, vol. 16(5_suppl), pages 140-154, October.
  23. 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.
  24. Peter M. Clarkson & Jennifer L. Kao & Gordon D. Richardson, 1994. "The Voluntary Inclusion of Forecasts in the MD&A Section of Annual Reports," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 423-450, June.
  25. Xiangyu Chen & Muhammad Safdar Sial & Dang Khoa Tran & Waseem Alhaddad & Jinsoo Hwang & Phung Anh Thu, 2020. "Are Socially Responsible Companies Really Ethical? The Moderating Role of State-Owned Enterprises: Evidence from China," Sustainability, MDPI, vol. 12(7), pages 1-19, April.
  26. Yves Mard, 2006. "Les cessions d'actifs : un moyen de gérer le résultat comptable ?," Post-Print halshs-00558227, HAL.
  27. Koh, Ping-Sheng, 2003. "On the association between institutional ownership and aggressive corporate earnings management in Australia," The British Accounting Review, Elsevier, vol. 35(2), pages 105-128.
  28. Judy Day & Peter Taylor, 1998. "The Role of Debt Contracts in UK Corporate Governance," Journal of Management & Governance, Springer;Accademia Italiana di Economia Aziendale (AIDEA), vol. 2(2), pages 171-190, June.
  29. Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
  30. Norman Wong, 2005. "Determinants of the Accounting Change for Income Tax," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 32(5‐6), pages 1171-1196, June.
  31. Grzybek, Olga, 2023. "Are accounting choices for intangible assets informative or opportunistic? Evidence from Poland," Journal of International Accounting, Auditing and Taxation, Elsevier, vol. 51(C).
  32. Neu, D. & Warsame, H. & Pedwell, K., 1998. "Managing public impressions: environmental disclosures in annual reports," Accounting, Organizations and Society, Elsevier, vol. 23(3), pages 265-282, April.
  33. Peter Cheng & Daniel Coulombe, 1993. "Les modifications comptables délibérées entraînant la hausse des bénéfices," Contemporary Accounting Research, John Wiley & Sons, vol. 10(1), pages 273-303, September.
  34. MARK L. DeFOND & JAMES JIAMBALVO, 1993. "Factors Related to Auditor†Client Disagreements over Income†Increasing Accounting Methods," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 415-431, March.
  35. Begley, Joy & Feltham, Gerald A., 1999. "An empirical examination of the relation between debt contracts and management incentives," Journal of Accounting and Economics, Elsevier, vol. 27(2), pages 229-259, April.
  36. Kusano, Masaki & Sakuma, Yoshihiro & Tsunogaya, Noriyuki, 2016. "Economic consequences of changes in the lease accounting standard: Evidence from Japan," Journal of Contemporary Accounting and Economics, Elsevier, vol. 12(1), pages 73-88.
  37. Forough Heirany & Alireza Naser Sadrabadi & Fateme Fallah Mehrjordi, 2013. "Investigating the Effect of Corporate Governance Mechanisms on the Quality of Accounting Profit," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 3(3), pages 315-328, July.
  38. 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, vol. 0(1-2), pages 13-30.
  39. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
  40. Cormier, Denis & Martinez, Isabelle, 2006. "The association between management earnings forecasts, earnings management, and stock market valuation: Evidence from French IPOs," The International Journal of Accounting, Elsevier, vol. 41(3), pages 209-236.
  41. Mohamed Douch & Omar Farooq & Yuliya Kalinina, 2020. "Exposure to Provincial and National Information and Firm Performance: Crisis Period Evidence from China," International Advances in Economic Research, Springer;International Atlantic Economic Society, vol. 26(1), pages 1-11, February.
  42. Rusmin Rusmin, 2010. "Auditor quality and earnings management: Singaporean evidence," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 618-638, July.
  43. Peng Liang & Nan Hu & Ling Liu & Ting Zhang, 2023. "Managerial tone and investors' hedging activities: Evidence from credit default swaps," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 63(4), pages 3971-3998, December.
  44. Adam Bordeman & Peter Demerjian, 2022. "Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis," Journal of Accounting Research, Wiley Blackwell, vol. 60(5), pages 1741-1774, December.
  45. Marc J. Leclere, 1999. "The Interpretation of Coefficients in N†Chotomous Qualitative Response Models," Contemporary Accounting Research, John Wiley & Sons, vol. 16(4), pages 711-747, December.
  46. Øyvind Bøhren & Jørgen Haug, 2006. "Managing Earnings with Intercorporate Investments," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 33(5‐6), pages 671-695, June.
  47. D'Souza, Julia & Jacob, John & Ramesh, K., 2000. "The use of accounting flexibility to reduce labor renegotiation costs and manage earnings," Journal of Accounting and Economics, Elsevier, vol. 30(2), pages 187-208, October.
  48. Jeong, Seok Woo & Rho, Joonhwa, 2004. "Big Six auditors and audit quality: The Korean evidence," The International Journal of Accounting, Elsevier, vol. 39(2), pages 175-196.
  49. Patricia M. Dechow & Richard G. Sloan & Amy P. Sweeney, 1996. "Causes and Consequences of Earnings Manipulation: An Analysis of Firms Subject to Enforcement Actions by the SEC," Contemporary Accounting Research, John Wiley & Sons, vol. 13(1), pages 1-36, March.
  50. Heibatollah Sami & Mary Jeanne Welsh, 1992. "Characteristics of early and late adopters of pension accounting standard SFAS No. 87," Contemporary Accounting Research, John Wiley & Sons, vol. 9(1), pages 212-236, September.
  51. Paul Klumpes & Mark Whittington & Yong Li, 2009. "Determinants of the Pension Curtailment Decisions of UK Firms," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(7‐8), pages 899-924, September.
  52. Aloke (Al) Ghosh & Doocheol Moon, 2010. "Corporate Debt Financing and Earnings Quality," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(5‐6), pages 538-559, June.
  53. Sloan, Richard G., 2001. "Financial accounting and corporate governance: a discussion," Journal of Accounting and Economics, Elsevier, vol. 32(1-3), pages 335-347, December.
  54. Neal Arthur & Medhat Endrawes & Shawn Ho, 2017. "Impact of Partner Change on Audit Quality: An Analysis of Partner and Firm Specialisation Effects," Australian Accounting Review, CPA Australia, vol. 27(4), pages 368-381, December.
  55. Lars Moratis & Max van Egmond, 2018. "Concealing social responsibility? Investigating the relationship between CSR, earnings management and the effect of industry through quantitative analysis," International Journal of Corporate Social Responsibility, Springer, vol. 3(1), pages 1-13, December.
  56. Balsam, Steven & Haw, In-Mu & Lilien, Steven B., 1995. "Mandated accounting changes and managerial discretion," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 3-29, July.
  57. Jesus Sáenz González & Emma García-Meca, 2014. "Does Corporate Governance Influence Earnings Management in Latin American Markets?," Journal of Business Ethics, Springer, vol. 121(3), pages 419-440, May.
  58. Susana Callao & José I. Jarne & David Wróblewski, 2017. "Why Do Companies From Emerging Countries Manage Earnings?," Eurasian Journal of Business and Management, Eurasian Publications, vol. 5(2), pages 60-84.
  59. Omar, Ayishat & Tang, Alex P., 2019. "Earnings management and convertible preferred stock calls," International Review of Economics & Finance, Elsevier, vol. 63(C), pages 423-433.
  60. Calegari, Michael J., 2000. "The effect of tax accounting rules on capital structure and discretionary accruals," Journal of Accounting and Economics, Elsevier, vol. 30(1), pages 1-31, August.
  61. Cotter, James F. & Peck, Sarah W., 2001. "The structure of debt and active equity investors: The case of the buyout specialist," Journal of Financial Economics, Elsevier, vol. 59(1), pages 101-147, January.
  62. Andreas Charitou & Neophytos Lambertides & Giorgos Theodoulou, 2010. "The Effect of Past Earnings and Dividend Patterns on the Information Content of Dividends When Earnings Are Reduced," Abacus, Accounting Foundation, University of Sydney, vol. 46(2), pages 153-187, June.
  63. Connie L. Becker & Mark L. Defond & James Jiambalvo & K.R. Subramanyam, 1998. "The Effect of Audit Quality on Earnings Management," Contemporary Accounting Research, John Wiley & Sons, vol. 15(1), pages 1-24, March.
  64. Robert E. Houmes & Terrance R. Skantz, 2010. "Highly Valued Equity and Discretionary Accruals," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 37(1-2), pages 60-92.
  65. Peter M. Clarkson & Jennifer L. Kao & Gordon D. Richardson, 1994. "La présentation volontaire d'information à caractère prévisionnel dans le rapport de gestion intégré aux rapports annuels," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 451-488, June.
  66. Han, Bong H. & Manry, David, 2004. "The value-relevance of R&D and advertising expenditures: Evidence from Korea," The International Journal of Accounting, Elsevier, vol. 39(2), pages 155-173.
  67. Hofmann, Mary Ann & McSwain, Dwayne, 2013. "Financial disclosure management in the nonprofit sector: A framework for past and future research," Journal of Accounting Literature, Elsevier, vol. 32(1), pages 61-87.
  68. Noel Addy & Edward P. Swanson, 1994. "Were Lobbyists on Income Tax Accounting Influenced by Income Strategies?," Contemporary Accounting Research, John Wiley & Sons, vol. 11(1), pages 497-514, June.
  69. Baljit K. Sidhu & Greg Whittred, 2003. "The Role of Political Costs in the Deferred Tax Policy Choice," Australian Journal of Management, Australian School of Business, vol. 28(1), pages 63-82, June.
  70. Ping-Sheng Koh, 2005. "Institutional Ownership and Income Smoothing: Australian Evidence," Accounting Research Journal, Emerald Group Publishing, vol. 18(2), pages 93-110, September.
  71. Kee‐Hong Bae & Seok Woo Jeong, 2007. "The Value‐relevance of Earnings and Book Value, Ownership Structure, and Business Group Affiliation: Evidence From Korean Business Groups," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(5‐6), pages 740-766, June.
  72. Darrough, Masako N. & Pourjalali, Hamid & Saudagaran, Shahrokh, 1998. "Earnings management in Japanese companies," The International Journal of Accounting, Elsevier, vol. 33(3), pages 313-334.
  73. Hsiang-Lin Chih & Chung-Hua Shen & Feng-Ching Kang, 2008. "Corporate Social Responsibility, Investor Protection, and Earnings Management: Some International Evidence," Journal of Business Ethics, Springer, vol. 79(1), pages 179-198, April.
  74. Samuel Buertey & Eun‐Jung Sun & Jang Soon Lee & Juhee Hwang, 2020. "Corporate social responsibility and earnings management: The moderating effect of corporate governance mechanisms," Corporate Social Responsibility and Environmental Management, John Wiley & Sons, vol. 27(1), pages 256-271, January.
  75. 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.
  76. Mark S. Carey & Stephen D. Prowse & John Rea & Gregory F. Udell, 1993. "The economics of the private placement market," Staff Studies 166, Board of Governors of the Federal Reserve System (U.S.).
  77. Lys, Thomas, 1996. "Abandoning the transactions-based accounting model: Weighing the evidence," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 155-175, October.
  78. Alan V. S. Douglas, 2003. "Corporate Investment Incentives and Accounting†Based Debt Covenants," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 645-683, December.
  79. Ahmed, Neveen & Farooq, Omar, 2018. "Does the degree of Shari’ah compliance affect the volatility? Evidence from the MENA region," Research in International Business and Finance, Elsevier, vol. 45(C), pages 150-157.
  80. Aboody, David & Kasznik, Ron & Williams, Michael, 2000. "Purchase versus pooling in stock-for-stock acquisitions: Why do firms care?," Journal of Accounting and Economics, Elsevier, vol. 29(3), pages 261-286, June.
  81. Samuel Andrew & Schwartz Jeremy, 2019. "Product Market Competition’s Effect on Earnings Management When Audit Quality Is Endogenous: Theory and Evidence," Review of Law & Economics, De Gruyter, vol. 15(3), pages 1-35, November.
  82. Aljughaiman, Abdullah A. & Nguyen, Tam Huy & Trinh, Vu Quang & Du, Anqi, 2023. "The Covid-19 outbreak, corporate financial distress and earnings management," International Review of Financial Analysis, Elsevier, vol. 88(C).
  83. Martínez-Ferrero, Jennifer & Prado-Lorenzo, José Manuel & Fernández-Fernández, José Miguel, 2013. "Responsabilidad social corporativa vs. responsabilidad contable," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 16(1), pages 32-45.
  84. Bill Hu & Joon Ho Hwang & Christine Jiang, 2014. "The Impact of Earnings Guidance Cessation on Information Asymmetry," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 41(1-2), pages 73-99, January.
  85. Lemma, Tesfaye T. & Negash, Minga & Mlilo, Mthokozisi & Lulseged, Ayalew, 2018. "Institutional ownership, product market competition, and earnings management: Some evidence from international data," Journal of Business Research, Elsevier, vol. 90(C), pages 151-163.
  86. Denis, David J. & Wang, Jing, 2014. "Debt covenant renegotiations and creditor control rights," Journal of Financial Economics, Elsevier, vol. 113(3), pages 348-367.
  87. Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph, 1996. "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 43-77, October.
  88. Nan Sun & Aly Salama & Khaled Hussainey & Murya Habbash, 2010. "Corporate environmental disclosure, corporate governance and earnings management," Managerial Auditing Journal, Emerald Group Publishing, vol. 25(7), pages 679-700, July.
  89. Glenn Feltham & Sean Robb & Ping Zhang, 2007. "Precision in Accounting Information, Financial Leverage and the Value of Equity," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 34(7‐8), pages 1099-1122, September.
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  91. Markarian, Garen & Pozza, Lorenzo & Prencipe, Annalisa, 2008. "Capitalization of R&D costs and earnings management: Evidence from Italian listed companies," The International Journal of Accounting, Elsevier, vol. 43(3), pages 246-267, September.
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