Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Direct Evidence on the Informational Properties of Earnings in Loan Contracts

Using a sample of firms that disclose the realizations of earnings used for determining covenant compliance in loan contracts, we provide the first direct evidence on the informational properties of earnings used in the performance covenants included in debt contracts. We find that the earnings meas...

Detaylı Bibliyografya
Asıl Yazarlar:	DYRENG, SCOTT D., VASHISHTHA, RAHUL, Weber, Joseph P
Diğer Yazarlar:	Sloan School of Management
Materyal Türü:	Makale
Baskı/Yayın Bilgisi:	Wiley Blackwell 2019
Online Erişim:	http://hdl.handle.net/1721.1/120753 https://orcid.org/0000-0002-2221-5198

Benzer Materyaller

Where do firms manage earnings?
Yazar:: Dyreng, Scott D., ve diğerleri
Baskı/Yayın Bilgisi: (2012)

UNPREDICTABILITY IN THE LOAN CONTRACT
Yazar:: Georgiana COMAN
Baskı/Yayın Bilgisi: (2019-05-01)

CEO political orientation and loan contract
Yazar:: Chune Young Chung, ve diğerleri
Baskı/Yayın Bilgisi: (2025-01-01)

THE LOAN CONTRACT IN THE NEW CIVIL CODE
Yazar:: LIVIA MOCANU
Baskı/Yayın Bilgisi: (2012-05-01)

The effects Bank Indonesia rate (BI Rate), earnings assets loan to deposits ratio (LDR), and non performing loan (NPL) to profitability
Yazar:: , WIJAYA, Muh. Fahmi, ve diğerleri
Baskı/Yayın Bilgisi: (2009)

Contracting without contracting institutions: The trusted assistant loan in 19th century China
Yazar:: Miao, M, ve diğerleri
Baskı/Yayın Bilgisi: (2021)

From search to match: when loan contracts are too long
Yazar:: Rochon, C
Baskı/Yayın Bilgisi: (2011)

Mediation in non-payment of a contract for loan mortgage in Catalonia
Yazar:: Isabel Viola Demestre
Baskı/Yayın Bilgisi: (2018-01-01)

Is Earnings Management Informational or Opportunistic? Evidence from ASEAN Countries
Yazar:: Perpustakaan UGM, i-lib
Baskı/Yayın Bilgisi: (2012)

THE CONSUMPTION LOAN AGREEMENT PARTICULAR ASPECTS REGARDING CONTRACTING CAPACITY OF PARTIES
Yazar:: DANA SIMONA ARJOCA
Baskı/Yayın Bilgisi: (2013-05-01)

Evidence on contagion in earnings management
Yazar:: Kedia, Simi, ve diğerleri
Baskı/Yayın Bilgisi: (2018)

The role of information and financial reporting in corporate governance and debt contracting
Yazar:: Armstrong, Christopher S., ve diğerleri
Baskı/Yayın Bilgisi: (2015)

Examining the Information Efficiency of Indonesia Equity Market: Evidence from Earnings Announcements
Yazar:: Rexon Nainggolan
Baskı/Yayın Bilgisi: (2024-12-01)

Value-at-risk, informativeness of earnings.
Yazar:: Lim, Benjamin Wan Heng., ve diğerleri
Baskı/Yayın Bilgisi: (2008)

Corporate governance and the informativeness of earnings.
Yazar:: Lee, Jie Hao., ve diğerleri
Baskı/Yayın Bilgisi: (2008)

When and why do IPO firms manage earnings?
Yazar:: Sletten, Ewa, ve diğerleri
Baskı/Yayın Bilgisi: (2020)

Informativeness of quarterly earnings in an asymmetric information environment.
Yazar:: Ong, Sok Peng., ve diğerleri
Baskı/Yayın Bilgisi: (2008)

The understanding about the concept of house loan and house financing contract / Zaim Hamidi Roslee
Yazar:: Roslee, Zaim Hamidi
Baskı/Yayın Bilgisi: (2019)

INFLUENCE OF INFORMATION SIGNALS ON THE FUTURE EARNINGS
Yazar:: S. I. Lutsenko
Baskı/Yayın Bilgisi: (2018-12-01)

Impact of Economic Policy Uncertainty on Bank Loan Restructuring: Empirical Evidence from Industry-Level Loan Distribution in China
Yazar:: Chenxi Wang, ve diğerleri
Baskı/Yayın Bilgisi: (2025-01-01)

Big 4 auditing companies, earnings manipulation and earnings conservatism: evidence from an emerging market
Yazar:: Thabang Mokoaleli-Mokoteli, ve diğerleri
Baskı/Yayın Bilgisi: (2017-03-01)

Lower financial literacy induces use of informal loans
Yazar:: Danilo Braun Santos, ve diğerleri
Baskı/Yayın Bilgisi: (2018-01-01)

Contents of media information and its effects on earnings informativeness.
Yazar:: Low, Yan Jun., ve diğerleri
Baskı/Yayın Bilgisi: (2008)

Effect of Earnings Quality Properties on The Performance of Companies: Empirical Evidence from South Africa
Yazar:: Nyanine Chuele Fonou Dombeu, ve diğerleri
Baskı/Yayın Bilgisi: (2022-07-01)

Do Relationships Matter? Evidence from Loan Officer Turnover
Yazar:: Drexler, Alejandro, ve diğerleri
Baskı/Yayın Bilgisi: (2014)

Non-performing loans and macroeconomic variables in Malaysia: recent evidence
Yazar:: Kepli, Syazwani, ve diğerleri
Baskı/Yayın Bilgisi: (2021)

Investigating the effect of comparability of accounting information on actual earnings management and accrued earnings management
Yazar:: Seyed Alireza Mirarab Baigi, ve diğerleri
Baskı/Yayın Bilgisi: (2021-03-01)

The relation between changes in the information content of earnings and expected stock returns: empirical evidence for Japan
Yazar:: Andreas Charitou, ve diğerleri
Baskı/Yayın Bilgisi: (2012-03-01)

Informal debt contract and consumption : evidence from the vehicle scrappage program/
Yazar:: Lu, Fangzhou. Ph. D. Sloan School of Management
Baskı/Yayın Bilgisi: (2018)

The impact of foreign direct investment inflows on nonperforming loans: the case of UAE
Yazar:: Peterson K. Ozili, ve diğerleri
Baskı/Yayın Bilgisi: (2020-12-01)

Altaic Elements in the Chinese Variety of Tangwang: True and False Direct Loans
Yazar:: Julie Pauline Marie Lefort
Baskı/Yayın Bilgisi: (2024-08-01)

Study loans
Yazar:: Chew, Ping Ping, ve diğerleri
Baskı/Yayın Bilgisi: (2015)

LOAN BROKERS
Yazar:: Adela IONESCU
Baskı/Yayın Bilgisi: (2014-05-01)

Loan Libraries
Yazar:: Benjamin Pickman Mann
Baskı/Yayın Bilgisi: (1882-01-01)

Earnings information conveyed by dividend initiations and omissions
Yazar:: Healy, Paul M., ve diğerleri
Baskı/Yayın Bilgisi: (2009)

Earnings information conveyed by dividend initiations and omissions
Baskı/Yayın Bilgisi: (2003)

Family business, accounting conservatism and earnings informativeness
Yazar:: Abdul Manaf, Kamarul Bahrain, ve diğerleri
Baskı/Yayın Bilgisi: (2012)

Online corporate disclosure and informativeness of corporate earnings
Yazar:: Cai, Jiebing, ve diğerleri
Baskı/Yayın Bilgisi: (2008)

The Effect of earning permanence of fundamental information analysis
Yazar:: , ANGGRENI, Jeany, ve diğerleri
Baskı/Yayın Bilgisi: (2002)

The informativeness of professional analysts' earnings forcasts in Singapore.
Yazar:: Wu, Ching Chan.
Baskı/Yayın Bilgisi: (2008)