On the value of restrictive covenants: Empirical investigation of public bond issues

By Natalia Reisel. 2014

138 citations recorded by the source corpus.

Subfields: Accounting, Finance

View Paper: https://www.semanticscholar.org/paper/5e5e661635f2da0a619350b3e0124e65b95a902f

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In Accounting

1. Si Xu
2. Xun Gong
3. Guangming Gong

In Finance

1. Si Xu
2. Xun Gong
3. Guangming Gong

Citations in the corpus

• On the Value of Corporate Social Responsibility Disclosure: An Empirical Investigation of Corporate Bond Issues in China (2018, methodology): “Following the prior literature (Sengupta 1998; Reisel 2014; Ge and Kim 2014), we use LogSpread, the natural logarithm of initial bond spreads (i.e., coupon rate minus Treasure bond yields of comparable maturity), as a proxy for the costs of corporate bonds.4 CSR score represents the firm’s total…”