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Mandated accounting changes and debt covenants : The case of oil and gas accounting

Citations

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  1. Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan, 1996. "An investigation of capital market reactions to pronouncements on fair value accounting," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 119-154, October.
  2. Chen, Ciao-Wei & Correia, Maria & Urcan, Oktay, 2023. "Accounting for leases and corporate investment," LSE Research Online Documents on Economics 117182, London School of Economics and Political Science, LSE Library.
  3. Nicholas Dopuch, 1989. "The impact of regulations on financial accounting research," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 494-500, March.
  4. Messod D. Beneish & Eric Press, 1995. "Interrelation Among Events of Default," Contemporary Accounting Research, John Wiley & Sons, vol. 12(1), pages 57-84, September.
  5. Nessrine Ben Hamida, 2007. "Évaluation Empirique Des Impacts Des Évenements Ayant Abouti À L'Adoption De L'Ias 39 Sur Les Cours Boursiers Des Banques Françaises Cotées," Post-Print halshs-00543075, HAL.
  6. Baljit K. Sidhu & Greg Whittred, 2003. "The Role of Political Costs in the Deferred Tax Policy Choice," Australian Journal of Management, Australian School of Business, vol. 28(1), pages 63-82, June.
  7. Dean Hanlon, 2019. "Mandatory accounting change and debt covenant violation: Additional evidence from SFAS 150," Australian Journal of Management, Australian School of Business, vol. 44(3), pages 355-387, August.
  8. Bing Xiang, 1993. "The Choice of Return†Generating Models and Cross†Sectional Dependence in Event Studies," Contemporary Accounting Research, John Wiley & Sons, vol. 9(2), pages 365-394, March.
  9. Anne Beatty & Joseph Weber, 2006. "Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments," Journal of Accounting Research, Wiley Blackwell, vol. 44(2), pages 257-288, May.
  10. Lys, Thomas, 1996. "Abandoning the transactions-based accounting model: Weighing the evidence," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 155-175, October.
  11. Beatty, Anne & Ramesh, K. & Weber, Joseph, 2002. "The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 205-227, June.
  12. Hans B. Christensen & Edward Lee & Martin Walker, 2009. "Do IFRS Reconciliations Convey Information? The Effect of Debt Contracting," Journal of Accounting Research, Wiley Blackwell, vol. 47(5), pages 1167-1199, December.
  13. Parkash, Mohinder & Dhaliwal, Dan S. & Salatka, William K., 1995. "How certain firm-specific characteristics affect the accuracy and dispersion of analysts' forecasts : A latent variables approach," Journal of Business Research, Elsevier, vol. 34(3), pages 161-169, November.
  14. Alan V. S. Douglas, 2003. "Corporate Investment Incentives and Accounting†Based Debt Covenants," Contemporary Accounting Research, John Wiley & Sons, vol. 20(4), pages 645-683, December.
  15. Rhoda Pierce-Brown & Tony Steele, 1999. "The economics of," Accounting and Business Research, Taylor & Francis Journals, vol. 29(2), pages 157-173.
  16. Core, John E. & Schrand, Catherine M., 1999. "The effect of accounting-based debt covenants on equity valuation1," Journal of Accounting and Economics, Elsevier, vol. 27(1), pages 1-34, February.
  17. Watts, Ross L., 1992. "Accounting choice theory and market-based research in accounting," The British Accounting Review, Elsevier, vol. 24(3), pages 235-267.
  18. Espahbodi, Hassan & Espahbodi, Pouran & Rezaee, Zabihollah & Tehranian, Hassan, 2002. "Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 343-373, August.
  19. repec:dau:papers:123456789/2803 is not listed on IDEAS
  20. Sidney J. Gray & Niclas Hellman & Mariya N. Ivanova, 2019. "Extractive Industries Reporting: A Review of Accounting Challenges and the Research Literature," Abacus, Accounting Foundation, University of Sydney, vol. 55(1), pages 42-91, March.
  21. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
  22. Joseph K. Cheung, 1989. "On the nature of deferred income taxes," Contemporary Accounting Research, John Wiley & Sons, vol. 5(2), pages 625-641, March.
  23. Athanasios P. Bellas & Christos Tzovas, 2008. "The Effects of Dependency on Debt Financing On Financial Reporting Policy: The Case of Greece," European Research Studies Journal, European Research Studies Journal, vol. 0(1-2), pages 13-30.
  24. Balsam, Steven & Haw, In-Mu & Lilien, Steven B., 1995. "Mandated accounting changes and managerial discretion," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 3-29, July.
  25. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
  26. Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph, 1996. "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 43-77, October.
  27. Minton, Bernadette A. & Schrand, Catherine, 1999. "The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing," Journal of Financial Economics, Elsevier, vol. 54(3), pages 423-460, December.
  28. Nir Naor, 2006. "Reporting on financial derivatives –A Law and Economics perspective," European Journal of Law and Economics, Springer, vol. 21(3), pages 285-314, May.
  29. Lim, Terence & Lo, Andrew W. & Merton, Robert C. & Scholes, Myron S., 2006. "The Derivatives Sourcebook," Foundations and Trends(R) in Finance, now publishers, vol. 1(5–6), pages 365-572, April.
  30. repec:dau:papers:123456789/2329 is not listed on IDEAS
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