The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports-Reference-Cited by-同舟云学术

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Published:2010-12-06 Issue:1 Volume:49 Page:97-136
ISSN:0021-8456
Container-title:Journal of Accounting Research
language:en
Short-container-title:

Author:

COSTELLO ANNA M.,WITTENBERG-MOERMAN REGINA

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/j.1475-679X.2010.00388.x/fullpdf

Reference76 articles.

1. Armstrong , C. W. Guay and J. Weber The Role of Information and Financial Reporting in Corporate Governance and Debt Contracting University of Pennsylvania 2010 http://papers.ssrn.com/sol3/papers.cfm?abstract_id=1571138

2. The Discovery and Reporting of Internal Control Deficiencies Prior to SOX-Mandated Audits;Ashbaugh-Skaife;Journal of Accounting and Economics,2007

3. The Effect of SOX Internal Control Deficiencies on Firm Risk and Cost of Equity;Ashbaugh-Skaife;Journal of Accounting Research,2009

4. Performance Pricing in Bank Debt Contracts;Asquith;Journal of Accounting and Economics,2005

5. Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure;Ball;Brookings-Wharton Papers on Financial Services,2001

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