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The role of bank monitoring in borrowers׳ discretionary disclosure: Evidence from covenant violations

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  1. Li, Xinyu & Wang, Huacheng & Li, Rong, 2023. "A hidden channel of “blood transfusion”: Internal capital market subsidies and zombie firms," The British Accounting Review, Elsevier, vol. 55(6).
  2. Hasan, Md Mahmudul, 2025. "Private lenders and borrowers' internal control-related private information," Advances in accounting, Elsevier, vol. 68(C).
  3. Theodore E. Christensen & Hang Pei & Spencer R. Pierce & Liang Tan, 2019. "Non-GAAP reporting following debt covenant violations," Review of Accounting Studies, Springer, vol. 24(2), pages 629-664, June.
  4. Houdou Basse Mama & Alexander Bassen, 2017. "Neglected disciplinary effects of investor relations: evidence from corporate cash holdings," Journal of Business Economics, Springer, vol. 87(2), pages 221-261, February.
  5. Chy, Mahfuz & De Franco, Gus & Su, Barbara, 2021. "The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment," Journal of Accounting and Economics, Elsevier, vol. 71(1).
  6. Viet Anh Dang & Edward Lee & Yangke Liu & Cheng Zeng, 2018. "Corporate debt maturity and stock price crash risk," European Financial Management, European Financial Management Association, vol. 24(3), pages 451-484, June.
  7. Yangyang Chen & Jeffrey Ng & Xin Yang, 2021. "Talk Less, Learn More: Strategic Disclosure in Response to Managerial Learning from the Options Market," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 59(5), pages 1609-1649, December.
  8. Bernard, Darren, 2016. "Is the risk of product market predation a cost of disclosure?," Journal of Accounting and Economics, Elsevier, vol. 62(2), pages 305-325.
  9. Gaganis, Chrysovalantis & Pasiouras, Fotios & Tasiou, Menelaos & Zopounidis, Constantin, 2021. "CISEF: A composite index of social, environmental and financial performance," European Journal of Operational Research, Elsevier, vol. 291(1), pages 394-409.
  10. Nagar, Venky & Schoenfeld, Jordan, 2021. "Shareholder monitoring and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 72(1).
  11. Akinobu Shuto & Norio Kitagawa & Naoki Futaesaku, 2017. "The Effect of Bank Monitoring on the Demand for Earnings Quality in Bond Contracts," IMES Discussion Paper Series 17-E-12, Institute for Monetary and Economic Studies, Bank of Japan.
  12. Poshakwale, Sunil & Aghanya, Daniel & Agarwal, Vineet, 2020. "The impact of regulations on compliance costs, risk-taking, and reporting quality of the EU banks," International Review of Financial Analysis, Elsevier, vol. 68(C).
  13. Amiraslani, Hami & Donovan, John & Phillips, Matthew A. & Wittenberg-Moerman, Regina, 2023. "Contracting in the Dark: The rise of public-side lenders in the syndicated loan market," Journal of Accounting and Economics, Elsevier, vol. 76(1).
  14. Francis, Bill & Hasan, Iftekhar & Liu, LiuLing & Wang, Haizhi, 2019. "Senior debt and market discipline: Evidence from bank-to-bank loans," Journal of Banking & Finance, Elsevier, vol. 98(C), pages 170-182.
  15. C. S. Agnes Cheng & Kun Wang & Yanping Xu & Ning Zhang, 2020. "The impact of revealing auditor partner quality: evidence from a long panel," Review of Accounting Studies, Springer, vol. 25(4), pages 1475-1506, December.
  16. Jaeschke, Reemda & Lopatta, Kerstin & Yi, Cheong, 2018. "Managers’ use of language in corrupt firms’ financial disclosures: Evidence from FCPA violators," Scandinavian Journal of Management, Elsevier, vol. 34(2), pages 170-192.
  17. Gu, Yuqi & Ouyang, Bo, 2024. "Debt covenant violations and corporate cost management," Advances in accounting, Elsevier, vol. 65(C).
  18. Lindsey A. Gallo & Kendall V. Lynch & Rimmy E. Tomy, 2023. "Out of Site, Out of Mind? The Role of the Government‐Appointed Corporate Monitor," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 61(5), pages 1633-1698, December.
  19. Hu, Shiyang & Li, Xiao & Tian, Gary Gang & Zhao, Jianyu, 2024. "From debt breaches to employee safety: The hidden power of banking interventions," The British Accounting Review, Elsevier, vol. 56(6).
  20. Jude Edeigba & Christopher Gan & Felix Amenkhienan, 2020. "The influence of cultural diversity on the convergence of IFRS: evidence from Nigeria IFRS implementation," Review of Quantitative Finance and Accounting, Springer, vol. 55(1), pages 105-121, July.
  21. John Donovan & Jared Jennings & Kevin Koharki & Joshua Lee, 2021. "Measuring credit risk using qualitative disclosure," Review of Accounting Studies, Springer, vol. 26(2), pages 815-863, June.
  22. Naceur Essaddam & Miran Hossain & Tashfeen Hussain, 2023. "Do credit default swaps impact lenders’ monitoring of loans?," Review of Quantitative Finance and Accounting, Springer, vol. 61(2), pages 567-600, August.
  23. Chen, Jing & Liu, Xinghe & Ou, Fenghao & Lu, Meiting & Wang, Peipei, 2023. "Green lending and stock price crash risk: Evidence from the green credit reform in China," Journal of International Money and Finance, Elsevier, vol. 130(C).
  24. Daniel Saavedra, 2023. "Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements," Review of Accounting Studies, Springer, vol. 28(3), pages 1388-1412, September.
  25. Chen, Gary & Tian, Xiaoli (Shaolee) & Yu, Miaomiao, 2022. "Redact to protect? Customers' incentive to protect information and suppliers’ disclosure strategies," Journal of Accounting and Economics, Elsevier, vol. 74(1).
  26. Wang, Hongjian & Luo, Tianpei & Tian, Gary Gang & Yan, Huanmin, 2020. "How does bank ownership affect firm investment? Evidence from China," Journal of Banking & Finance, Elsevier, vol. 113(C).
  27. Saori Nara & Mikiharu Noma, 2019. "The Effect of Bank Loan Dependence on Management and Analyst Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 9, pages 1-29, December.
  28. Balachandran, Balasingham & Williams, Barry, 2018. "Effective governance, financial markets, financial institutions & crises," Pacific-Basin Finance Journal, Elsevier, vol. 50(C), pages 1-15.
  29. Kim, Kyonghee & Patro, Sukesh & Pereira, Raynolde, 2017. "Option incentives, leverage, and risk-taking," Journal of Corporate Finance, Elsevier, vol. 43(C), pages 1-18.
  30. Jae B. Kim & Pervin Shroff & Dushyantkumar Vyas & Regina Wittenberg‐Moerman, 2018. "Credit Default Swaps and Managers’ Voluntary Disclosure," Journal of Accounting Research, John Wiley & Sons, Ltd., vol. 56(3), pages 953-988, June.
  31. Yichu Huang & Lei Chen & Frank Hong Liu, 2024. "Bank intervention and firms’ earnings management: evidence from debt covenant violations," Review of Quantitative Finance and Accounting, Springer, vol. 63(1), pages 237-264, July.
  32. Andrea K. Down & Christopher D. Williams & Regina Wittenberg-Moerman, 2024. "Strategic syndication: is bad news shared in loan syndicates?," Review of Accounting Studies, Springer, vol. 29(1), pages 194-236, March.
  33. Chen, Qi & Vashishtha, Rahul, 2017. "The effects of bank mergers on corporate information disclosure," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 56-77.
  34. Jing He & Marlene A. Plumlee, 2020. "Measuring disclosure using 8-K filings," Review of Accounting Studies, Springer, vol. 25(3), pages 903-962, September.
  35. Jared Jennings & Jung Min Kim & Joshua Lee & Daniel Taylor, 2024. "Measurement error, fixed effects, and false positives in accounting research," Review of Accounting Studies, Springer, vol. 29(2), pages 959-995, June.
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