Creditor Control Rights, State of Nature Verification, and Financial Reporting Conservatism

By Liang Tan. 2010

152 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/288f924f41acad5a70d9474d0cb913d7bc25d69c

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Accounting

1. Araceli Mora
2. Martin Walker
3. Pingyang Gao
4. K. Hussainey

In Finance

1. Araceli Mora
2. Martin Walker
3. Pingyang Gao
4. K. Hussainey

Citations in the corpus

• The Role of Bank Monitoring in Borrowers’ Discretionary Disclosure: Evidence from Covenant Violations (2014, unknown): “(2008) and Tan (2013) find anecdotal evidence of such an increase in monitoring after violations.”
• The implications of research on accounting conservatism for accounting standard setting (2015, background): “Other papers reporting evidence that debt contracting concerns drive conditional conservatism include Jayaraman (2012), Jayaraman and Shivakumar (2013) and Tan (2013).”
• A measurement approach to conservatism and earnings management (2013, background): “, Watts and Zimmerman (1986), Christensen and Nikolaev (2012), and Tan (forthcoming).”