Conservatism and Debt

By Anne L. Beatty, Joseph P. Weber, Jeff Yu. 2008

551 citations recorded by the source corpus.

Subfields: Accounting, Economics and Econometrics, Finance

View Paper: https://www.semanticscholar.org/paper/42fd5251d3dc50c9a0f43374e84bde53ae34de59

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Citations in the corpus

Capital Allocation and Timely Accounting Recognition of Economic Losses (2011, unknown): “role of conservatism in facilitating efficient debt contracting, including Beatty et al. (2008),”
The Benefits of Conservative Accounting to Shareholders: Evidence from the Financial Crisis (2013, unknown): “The first one is the Non-operating accrual (Accrual) (e.g., Givoly and Hayn 2000; Ahmed and Duellman 2007; Beatty et al. 2008; Zhang 2008).”
Measuring the Probability of Financial Covenant Violation in Private Debt Contracts (2016, unknown): “10 Much of the variation in definitions for net worth and tangible net worth can be attributed to “escalators” (Beatty et al., 2008).”
Measuring Securities Litigation Risk (2012, background): “…(Arena and Julio, 2010), equity-based compensation (Dai, Jin, and Zhang, 2008; Jayaraman and Milbourn, 2009), conservatism in debt contracting (Beatty, Weber, and Yu, 2008), IPO underpricing (Lowry and Shu, 2002; Weiss, Hanley, and Hoberg 2010), institutional monitoring and board discipline…”
Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective (2016, unknown): “…ample empirical evidence that the properties of accounting numbers are associated with debt contracting practices and market outcomes such as liquidity (e.g., Ball, Bushman, and Vasvari, 2008, Beatty, Weber, and Yu, 2008, Wittenberg-Moerman, 2008, Zhang, 2008, and Christensen and Nikolaev, 2012).”
Estimation and Empirical Properties of a Firm-Year Measure of Accounting Conservatism (2009, unknown): “Examples include credit ratings (Beatty et al., 2008), SIC code (Wittenberg-Moerman, 2008) and business cycles (suggested in Ryan, 2006).”
The Information Role of Conservatism (2008, background): “While debt contracts are the most widely accepted source of conservatism, Beaver (1993) and Watts (1993) suggest that litigation may also be a source of conservatism.”
The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting (2010, background): “While Beatty et al. (2008) and Frankel et al. (2008) have taken some preliminary steps investigating why firms exclude intangible assets from net worth calculations (i.e., include goodwill in covenant calculations), there are a number of other frequent modifications that are made to covenant…”
The implications of research on accounting conservatism for accounting standard setting (2015, unknown): “Beatty et al. (2008) thoroughly examine this argument.”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “The first assumption is consistent with the notion that a firm’s conservatism level is relatively stable over time (e.g., Beatty et al. 2008; Zhang 2008; Francis and Martin 2010; Kim et al. 2013).”