Creditor governance and mandatory information disclosure quality

2025/05/01 by Yuqi Gu, Bo Ouyang, Jian Zhou · 2 citations

paper · doi:10.1016/j.jaccpubpol.2025.107314

published in Journal of Accounting and Public Policy 51, 107314 (Elsevier BV)

crossref created 2025/04/29 · crossref issued 2025/05/01 · crossref published 2025/05/01 · crossref published-print 2025/05/01 · crossref deposited 2025/11/04 · crossref indexed 2026/08/07

Citations

• A plain English measure of financial reporting readability
• Measuring Readability in Financial Disclosures
• Capital Versus Performance Covenants in Debt Contracts
• How Does Financial Reporting Quality Relate to Investment Efficiency
• Annual report readability, current earnings, and earnings persistence
• The Quality of Accruals and Earnings: The Role of Accrual Estimation Errors
• Corporate governance, chief executive officer compensation, and firm performance
• The Effect of Credit Market Competition on Lending Relationships
• Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt
• Accounting Quality and Debt Contracting
• Debt covenant violation and manipulation of accruals