Debt Bibliography

Provided by James R. Martin, Ph.D., CMA
Professor Emeritus, University of South Florida

Accounting Theory Main Page | Financial Reporting Main Page

Note: Also see the Bibliographies for Accounts Payable, Bonds, Liabilities, Mortgages, and Pensions.

Aghamolla, C. and N. Li. 2018. Debt contract enforcement and conservatism: Evidence from a natural experiment. Journal of Accounting Research (December): 1383-1416.

Akono, H., H. Choi and K. E. Karim. 2022. Convertible debt usage and the pricing of audit services. Accounting Horizons (September): 21-43.

Allen, R. D. 2013. US government spending, the national debt, and the role of accounting educators. Journal of Accounting Education 31(3): 215-231.

Amiram, D., A. Kalay and G. Sadka. 2017. Industry characteristics, risk premiums, and debt pricing. The Accounting Review (January): 1-27.

Anderson, R. C., S. A. Mansi and D. M. Reeb. 2004. Board characteristics, accounting report integrity, and the cost of debt. Journal of Accounting and Economics (September): 315-342.

Archer, G. S. H. and K. V. Peasnell. 1984. Debt finance and capital maintenance in current cost accounting. Abacus 20(2): 111-124.

Armstrong, C. S., W. R. Guay and J. P. Weber. 2010. The role of information and financial reporting in corporate governance and debt contracting. Journal of Accounting and Economics (December): 179-234.

Asquith, P., A. Beatty and J. Weber. 2005. Performance pricing in bank debt contracts. Journal of Accounting and Economics (December): 101-128.

Ataullah, A., A. Higson and M. Tippett. 2007. The distributional properties of the debt to equity ratio: Some implications for empirical research. Abacus 43(2): 111-135.

Ataullah, A., A. Vivian and B. Xu. 2018. Optimistic disclosure tone and conservative debt policy. Abacus 54(4): 445-484.

Agami, A. M. 1978. Accounting for troubled debt restructurings - a flowchart approach. Management Accounting (November): 51-55.

Ahmed, A. S., B. K. Billings, R. M. Morton and M. Stanford-Harris. 2002. The role of accounting conservatism in mitigating bondholder-shareholder conflicts over dividend policy and in reducing debt costs. The Accounting Review (October): 867-890.

Aier, J. K., L. Chen and M. Pevzner. 2014. Debtholders' demand for conservatism: Evidence from changes in directors' fiduciary duties. Journal of Accounting Research (December): 993-1027.

Baber, W. R. and A. K. Gore. 2008. Consequences of GAAP disclosure regulation: Evidence from municipal debt issues. The Accounting Review (May): 565-591.

Baber, W. R., A. K. Gore, K. T. Rich and J. X. Zhang. 2013. Accounting restatements, governance and municipal debt financing. Journal of Accounting and Economics (November-December): 212-227.

Bahnson, P. R., D. Koeppen and T. Hyatt. 2017. Improving income statement reporting of debt extinguishments. The CPA Journal (November): 48-51.

Ball, R., A. Robin and G. Sadka. 2008. Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism. Review of Accounting Studies 13(2-3): 168-205.

Ball, R., R. M. Bushman and F. P. Vasvari. 2008. The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research (May): 247-287.

Ball, R., X. Li and L. Shivakumar. 2015. Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption. Journal of Accounting Research (December): 915-963.

Barth, M. E., D. W. Collins, G. M. Crooch, J. A. Elliot, T. J. Flecka, E. A. Imhoff, Jr. W. R. Landsman, C. L. McDonald and D. G. Searfoss. 1994. AAA's Financial Accounting Standards Committee report,. Response to the FASB exposure draft "Accounting for certain investments in debt securities". Accounting Horizons (June): 117-119.

Barth, M. E., W. R. Landsman and R. J. Rendleman, Jr. 1998. Option pricing-based bond value estimates and a fundamental components approach to account for corporate debt. The Accounting Review (January): 73-102.

Barth, M. E., W. R. Landsman and R. J. Rendleman Jr. 2000. Implementation of an option pricing-based bond valuation model for corporate debt and its components. Accounting Horizons (December): 455-479.

Bartov, E. and P. S. Mohanram. 2014. Does income statement placement matter to investors? The case of gains/losses from early debt extinguishment. The Accounting Review (November): 2021-2055.

Barua, A. 2013. Early extinguishment of debt: Rational debt management or earnings management? The CPA Journal (May): 28-31.

Basu, S., J. Vitanza and W. Wang. 2020. Asymmetric loan provision models. Journal of Accounting and Economics (November-December): 101359.

Beatty, A. 2008. Discussion of The debt-contracting value of accounting information and loan syndicate structure. Journal of Accounting Research (May): 289-295.

Beatty, A. and J. Weber. 2003. The effects of debt contracting on voluntary accounting method changes. The Accounting Review (January): 119-142.

Beatty, A. and S. Liao. 2020. Alternative evidence and views on asymmetric loan loss provisioning. Journal of Accounting and Economics (November-December): 101362.

Beatty, A., J. Weber and J. J. Yu. 2008. Conservatism and debt. Journal of Accounting and Economics (August): 154-174.

Beatty, A., K. Ramesh and J. Weber. 2002. The importance of accounting changes in debt contracts: The cost of flexibility in covenant calculations. Journal of Accounting and Economics (June): 205-227.

Beatty, A., L. Cheng and T. Zach. 2019. Nonrecurring items in debt contracts. Contemporary Accounting Research 36(1): 139-167.

Beatty, A., R. Petacchi and H. Zhang. 2012. Hedge commitments and agency costs of debt: Evidence from interest rate protection covenants and accounting conservatism. Review of Accounting Studies 17(3): 700-738.

Beatty, A., S. Liao and H. Zhang. 2019. The effect of banks' financial reporting on syndicated loan structures. Journal of Accounting and Economics (April-May): 496-520.

Beck, A., C. Gilstrap, J. Rippy and B. Vansant. 2021. Strategic reporting by nonprofit hospitals: An examination of bad debt and charity care. Review of Accounting Studies 26(3): 933-970.

Beechy, T. H. 1969. Quasi-debt analysis of financial leases. The Accounting Review (April): 375-381.

Begley, J. 1990. Debt covenants and accounting choice. Journal of Accounting and Economics (January): 125-139.

Begley, J. and G. A. Feltham. 1999. An empirical examination of the relation between debt contracts and management incentives. Journal of Accounting and Economics (April): 229-259.

Beneish, M. D. and E. Press. 1993. Costs of technical violation of accounting-based debt covenants. The Accounting Review (April): 233-257. (Part of a forum on the effects of violating debt covenants).

Beyer, A. and R. A. Dye. 2021. Debt and voluntary disclosure. The Accounting Review (July): 111-130.

Bharath, S. T., J. Sunder and S. V. Sunder. 2008. Accounting quality and debt contracting. The Accounting Review (January): 1-28.

Bhaskar, L. S., G. V. Krishnan and W. Yu. 2017. Debt covenant violations, firm financial distress, and auditor actions. Contemporary Accounting Research 34(1): 186-215.

Bierman, H. Jr. 1968. The term structure of interest rates and accounting for debt. The Accounting Review (October): 657-661.

Bierman, H. Jr. and S. Smidt. 1967. Accounting for debt and costs of liquidity under conditions of uncertainty. Journal of Accounting Research (Autumn): 144-153.

Billings, B. K. 1999. Revisiting the relation between the default risk of debt and the earnings response coefficient. The Accounting Review (October): 509-522.

Bischof, J. 2014. Identifying disclosure incentives of bank borrowers during a banking crisis. Journal of Accounting Research (May): 583-598.

Black, E. L., T. A. Carnes, M. Mosebach and S. E. Moyer. 2004. Regulatory monitoring as a substitute for debt covenants. Journal of Accounting and Economics (September): 367-391.

Boes, R. F., K. E. Ruby and G. M. Ransom. 1994. Beware of potential tax results of discharged indebtedness. Management Accounting (July): 48-51.

Bonner, P. 2017. Taxpayer claims the IRS lost her return; bankruptcy court discharges debt. Journal of Accountancy (February): 64-66.

Bonsall, S. B. IV and B. P. Miller. 2017. The impact of narrative disclosure readability on bond ratings and the cost of debt. Review of Accounting Studies 22(2): 608-643.

Bonsall, S. B. IV., K. Koharki and M. Neamtiu. 2017. When do differences in credit rating methodologies matter? Evidence from high information uncertainty borrowers. The Accounting Review (July): 53-79.

Bova, F. 2016. Discussion of Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 49-51.

Bowman, R. G. 1980. The debt equivalence of leases: An empirical investigation. The Accounting Review (April): 237-253.

Box, R. 2010. How to effectively negotiate loan covenants. Journal of Accountancy (August): 50-53.

Bozanic, Z., M. Loumioti and F. P. Vasvari. 2018. Corporate loan securitization and the standardization of financial covenants. Journal of Accounting Research (March): 45-83.

Brown, A. B. 2016. Institutional differences and international private debt markets: A test using mandatory IFRS adoption. Journal of Accounting Research (June): 679-723.

Buckmaster, D. and L. Brooks. 1982. Accounting for interest and long-term debt in an inflationary period. Management Accounting (May): 26-29.

Burden, A., E. Van Der Ouderaa, R. Venkataraman, T. Nystrom and P. P. Shukla. 2018. Technical debt might be hindering your digital transformation. MIT Sloan Management Review (Fall): 1-5.

Burger, M. and A. Curtis. 2017. Aggregate margin debt and the divergence of price from accounting fundamentals. Contemporary Accounting Research 34(3): 1418-1445.

Bushman, R., J. Gao, X. Martin and J. Pacelli. 2021. The influence of loan officers on loan contract design and performance. Journal of Accounting and Economics (April-May): 101384.

Bushman, R. M., C. D. Williams and R. Wittenberg-Moerman. 2017. The information role of the media in private lending. Journal of Accounting Research (March): 115-152.

Campbell, J. L., J. D'adduzio, J. F. Downes and S. Utke. 2021. Do debt investors adjust financial statement ratios when financial statements fail to reflect economic substance? Evidence from cash flow hedges. Contemporary Accounting Research 38(3): 2302-2350.

Cantrell, B. W. 2019. Generic Bank: Accounting for debt securities sales and impairments. Issues in Accounting Education (November): 15-29.

Carpenter, B. W. and M. W. Dirsmith. 1992. Early debt extinguishment transactions and auditor materiality judgments: A bounded rationality perspective. Accounting, Organizations and Society 17(8): 709-739.

Carrizosa, R. and S. G. Ryan. 2017. Borrower private information covenants and loan contract monitoring. Journal of Accounting and Economics (November): 313-339.

Cassar, G. 2011. Discussion of The value of financial statement verification in debt financing: Evidence from private U.S. firms. Journal of Accounting Research (May): 507-528.

Cassar, G., C. D. Ittner and K. S. Cavalluzzo. 2015. Alternative information sources and information asymmetry reduction: Evidence from small business debt. Journal of Accounting and Economics (April-May): 242-263.

Cavazos, G. P. 2019. Consequences of debt forgiveness: Strategic default contagion and lender learning. Journal of Accounting Research (June): 797-841.

Cedergren, M. C., C. Chen and K. Chen. 2019. The implications of unrecognized asset value on the relation between market valuation and debt valuation adjustment. Review of Accounting Studies 24(2): 426-455.

Chastain, C. E. 1983. Managing your debt for survival. Management Accounting (December): 20-25, 58.

Chen, K. C. W. and K. C. J. Wei. 1993. Creditors' decisions to waive violations of accounting-based debt covenants. The Accounting Review (April): 218-232. (Part of a forum on the effects of violating debt covenants).

Chen, P. F., S. He, Z. Ma and D. Stice. 2016. The information role of audit opinions in debt contracting. Journal of Accounting and Economics (February): 121-144.

Cheng, L. 2017. Organized labor and debt contracting: Firm-level evidence from collective bargaining. The Accounting Review (May): 57-85.

Chi, S., S. X. Huang and J. M. Sanchez. 2017. CEO inside debt incentives and corporate tax sheltering. Journal of Accounting Research (September): 837-876.

Chiang, W. and T. D. Englebrecht. 2013. Distinguishing debt from equity: A practical assist. The CPA Journal (January): 52-55.

Chow, C. W. 1982. The demand for external auditing: Size, debt and ownership influences. The Accounting Review (April): 272-291.

Christensen, H. B. and V. V. Nikolaev. 2012. Capital versus performance covenants in debt contracts. Journal of Accounting Research (March): 75-116.

Christensen, H. B., E. Lee and M. Walker. 2009. Do IFRS reconciliations convey information? The effect of debt contracting. Journal of Accounting Research (December): 1167-1199.

Chu, X., K. Breaux and M. Chiasson. 2017. Determining the treatment of certain interest in corporations as stock or indebtedness: Final regulations to address inversions and earnings stripping. The CPA Journal (October): 42-46.

Churyk, N. T., P. de Lange, S. Mason, G. M. Grossand and R. Stoettner. 2018. Bargain $60 million company for $240: A case examining the impact of convertible debt, warrants, and anti-dilution provisions. Issues in Accounting Education (February): 65-73.

Chy, M., G. De Franco and B. Su. 2021. The effect of auditor litigation risk on clients' access to bank debt: Evidence from a quasi-experiment. Journal of Accounting and Economics (February): 101354.

Clark, M. W. 1993. Entity theory, modern capital structure theory, and the distinction between debt and equity. Accounting Horizons (September): 14-31.

Cohen, K. J. and F. S. Hammer. 1966. Optimal level debt schedules for municipal bonds. Management Science (November): 161-166.

Cohen, M., S. P. Katz, S. Mutlu and G. Sadka. 2019. Do debt covenants constrain borrowings prior to violation? Evidence from SFAS 160. The Accounting Review (March): 133-156.

Core, J. E. and C. M. Schrand. 1999. The effect of accounting-based debt covenants on equity valuation. Journal of Accounting and Economics (February): 1-34.

Costello, A. M. and R. Wittenberg-Moerman. 2011. The impact of financial reporting quality on debt contracting: Evidence from internal control weakness reports. Journal of Accounting Research (March): 97-136.

Costello, A. M., A. K. Down and M. N. Mehta. 2020. Machine + man: A field experiment on the role of discretion in augmenting AI-based lending models. Journal of Accounting and Economics (November-December): 101360.

Cotter, J. 1999. Asset revaluations and debt contracting. Abacus 35(3): 268-285.

Crabtree, A., J. J. Maher and H. Wan. 2014. New debt issues and earnings management. Advances in Accounting: Incorporating Advances in International Accounting 30(1): 116-127.

Cramer, J. J. Jr. 1972. Incompatibility of bad debt "expense" with contemporary accounting theory. The Accounting Review (July): 596-598.

Cramer, J. J. Jr. 1973. Bad debt "expense": Not a member of the class of data for measuring operating income: A reply. The Accounting Review (October): 779-784.

Cunningham, G. M. and F. A. Beams. 1976. Some legal aspects of the premature retirement of debt. Management Accounting (May): 19-21, 24.

Curatola, A. P. 2016. Residential mortgage interest & co-ownership: The Ninth Circuit ruled that the limit for deducting interest from acquisition and home equity indebtedness is applied on a per person bases and not on a per-residence bases. Strategic Finance (February): 13-14.

Curry, D. W. 1971. Opinion 15 vs. a comprehensive financial reporting method for convertible debt. The Accounting Review (July): 490-503.

Daley, L. A. and R. L. Vigeland. 1983. The effects of debt covenants and political costs on the choice of accounting methods: The case of accounting for R&D costs. Journal of Accounting and Economics (5): 195-211.

Daly, A. and H. A. Skaife. 2016. Accounting for biological assets and the cost of debt. Journal of International Accounting Research 15(2): 31-47.

Daoping, H. and L. Guan. 2012. Convertible debt issuance and earning management: Evidence from Japanese issuers. Journal of Forensic & Investigative Accounting 4(2): 264-291.

Darrough, M. N. and M. Deng. 2019. The role of accounting information in optimal debt contracts with informed lenders. The Accounting Review (November): 165-200.

David, P., J. P. O'Brien and T. Yoshikawa. 2008. The implications of debt heterogeneity for R&D investment and firm performance. The Academy of Management Journal 51(1): 165-181.

Davis, L. R., L. M. Lovata and K. L. Philipich. 1991. The effect of debt defeasance on the decisions of loan officers. Accounting Horizons (June): 64-70.

De Franco, G., F. P. Vasvari, D. Vyas and R. Wittenberg-Moerman. 2014. Debt analysts' views of debt-equity conflicts of interest. The Accounting Review (March): 571-604.

DeAngelo, L. 1988. Discussion of evidence of earnings management from the provision for bad debts. Journal of Accounting Research (Studies on Management's Ability and Incentives to Affect the Timing and Magnitude of Accounting Accruals): 32-40.

Defeo, V. J., R. A. Lambert and D. F. Larcker. 1989. The executive compensation effects of equity-for-debt swaps. The Accounting Review (April): 201-227.

DeFond, M. L. and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics (January): 145-176.

Demerjian, P. 2019. How do lenders monitor? A discussion of Shan, Tang, and Winton (2019). Journal of Accounting and Economics (November-December): 101245.

Demerjian, P., J. Danovan and M. F. Lewis-Western. 2020. Income smoothing and the usefulness of earnings for monitoring in debt contracting. Contemporary Accounting Research 37(2): 857-884.

Demerjian, P. R. 2011. Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants? Journal of Accounting and Economics (November): 178-202.

Demerjian, P. R. 2017. Uncertainty and debt covenants. Review of Accounting Studies 22(3): 1156-1197.

Demerjian, P. R. and E. L. Owens. 2016. Measuring the probability of financial covenant violation in private debt contracts. Journal of Accounting and Economics (April-May): 433-447.

Demerjian, P. R., J. Donovan and C. R. Larson. 2016. Fair value accounting and debt contracting: Evidence from adoption of SFAS 159. Journal of Accounting Research (September): 1041-1076.

Demerjian, P. R., J. B. Donovan and J. Jennings. 2020. Assessing the accuracy of forward-looking information in debt contract negotiations: Management forecast accuracy and private loans. Journal of Management Accounting Research 32(1): 79-102.

Deng, M., L. Nan and X. Wen. 2021. Seniority orders between inside debts and external debts. Journal of Management Accounting Research 33(2): 43-73.

Dennis, K. C. 1979. Hospitals must allocate bad debts properly. Management Accounting (July): 11-14.

Dhaliwal, D., C. Hogan, R. Trezevant and M. Wilkins. 2011. Internal control disclosures, monitoring, and the cost of debt. The Accounting Review (July): 1131-1156.

Dhaliwal, D. S. and S. S. Reynolds. 1994. The effect of the default risk of debt on the earnings response coefficient. The Accounting Review (April): 412-419.

Dhaliwal, D. S., I. K. Khurana and R. Pereira. 2011. Firm disclosure policy and the choice between private and public debt. Contemporary Accounting Research 28(1): 293-330.

Dichev, I. D., D. J. Skinner. 2002. Large-sample evidence on the debt covenant hypothesis. Journal of Accounting Research (September): 1091-1123.

Ding, S., M. Liu and Z. Wu. 2016. Financial reporting quality and external debt financing constraints: The case of privately held firms. Abacus 52(3): 351-373.

Donelson, D. C., R. Jennings and J. Mcinnis. 2017. Financial statement quality and debt contracting: Evidence from a survey of commercial lenders. Contemporary Accounting Research 34(4): 2051-2093.

Donnelly, K. 2020. Navigating the public service loan forgiveness program. The CPA Journal (May): 42-47.

Dou, Y., S. G. Ryan and B. Xie. 2018. The real effects of FAS 166/167 on banks mortgage approval and sale decisions. Journal of Accounting Research (June): 843-882.

Drum, J., B. Stangle and R. Starfield. 2018. Keeping covenants: Getting debt ratios right. Journal of Accountancy (June): 34-38.

Du, L, A. Masli and F. Meschke. 2018. Credit default swaps on corporate debt and the pricing of audit services. Auditing: A Journal of Practice & Theory 37(3): 117-144.

Duangploy, O. and D. K. Pence. 2010. Practical implications of fair value hedges on available-for-sale debt securities. The CPA Journal (March): 28-35.

Duke, J. C. and H. G. Hunt III. 1990. An empirical examination of debt covenant restrictions and accounting-related debt proxies. Journal of Accounting and Economics (January): 45-63.

Dykeman, J. G. 2014. What's up with troubled debt restructuring? Strategic Finance (September): 33-39.

Dyreng, S. D., R. Vashishtha and J. Weber. 2017, Direct evidence on the information properties of earnings in loan contracts. Journal of Accounting Research (May): 371-406.

Edmonds, C. T., J. E. Edmonds and J. J. Maher. 2011. The impact of meeting or beating analysts' operating cash flow forecasts on a firm's cost of debt. Advances in Accounting: Incorporating Advances in International Accounting 27(2): 242-255.

Edmonds, C. T., R. D. Leece, B. Y. Vermeer and T. E. Vermeer. 2023. The role of adverse outcomes in municipal debt costs. Advances in Accounting (63): 100671.

El-Gazzar, S. M. 1993. Stock market effects of the closeness to debt covenant restrictions resulting from capitalization of leases. The Accounting Review (April): 258-272. (Part of a forum on the effects of violating debt covenants).

Engel, E., M. Erickson and E. Maydew. 1999. Debt-equity hybrid securities. Journal of Accounting Research (Autumn): 249-274.

English, T. and B. Lathen. 2008. Mortgage Forgiveness Debt Relief Act of 2007 reduces negative tax consequences from foreclosures. The CPA Journal (April): 44-47.

Ertan, A., M. Loumioti and R. Wittenberg-Moerman. 2017. Enhancing loan quality through transparency: Evidence from the European Central Bank loan level reporting initiative. Journal of Accounting Research (September): 877-918.

Fang, X., Y. Li, B. Xin and W. Zhang. 2016. Financial statement comparability and debt contracting: Evidence from the syndicated loan market. Accounting Horizons (June): 277-303.

Fernandez, M. 2021. Costs and benefits of start-up funding. Strategic Finance (November): 42-49.

Florou, A. and U. Kosi. 2015. Does mandatory IFRS adoption facilitate debt financing? Review of Accounting Studies 20(4): 1407-1456.

Fornaro, J. M., C. D. Lange and R. J. Buttermitch. 2012. Accounting for troubled debt restructurings by debtors: Deleveraging during turbulent times. The CPA Journal (February): 17-25.

Fowler, G. C. 1977. Bad debt losses. Management Accounting (January): 26-28, 33.

Francis, B. B., D. M. Hunter, D. M. Robinson, M. N. Robinson and X. Yuan. 2017. Auditor changes and the cost of bank debt. The Accounting Review (May): 155-184.

Francis, J. 1990. Corporate compliance with debt covenants. Journal of Accounting Research (Autumn): 326-347.

Franco, F., O. Urcan and F. P. Vasvari. 2016. Corporate diversification and the cost of debt: The role of segment disclosures. The Accounting Review (July): 1139-1165.

Frank, W. G. and J. J. Weygandt. 1970. Convertible debt and earnings per share: Pragmatism vs. good theory. The Accounting Review (April): 280-289.

Frankel, R., B. H. Kim, T. Ma and X. Martin. 2020. Bank monitoring and financial reporting quality: The case of accounts receivable-based loans. Contemporary Accounting Research 37(4): 2120-2144.

Frankel, R., C. Seethamraju and T. Zach. 2008. GAAP goodwill and debt contracting efficiency: Evidence from net-worth covenants. Review of Accounting Studies 13(1): 87-118.

Franz, D. R., H. R. Hassabelnaby and G. J. Lobo. 2014. Impact of proximity to debt covenant violation on earnings management. Review of Accounting Studies 19(1): 473-505.

Frost, C. A. and V. L. Bernard. 1989. The role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs. The Accounting Review (October): 788-808.

Gao, Y., M. khan and L. Tan. 2017. Further evidence on consequences of debt covenant violations. Contemporary Accounting Research 34(3): 1489-1521.

Garcia-Teruel, P., P. Martinez-Solano and J. P. Sanchez-Ballesta. 2010. Accruals quality and debt maturity structure. Abacus 46(2): 188-210.

Gaver, J. J., E. E. Harris and S. M. Im. 2016. Determinants and consequences of nonprofit debt ratings. Accounting Horizons (September): 363-378.

Geeraets, M. 2017. Who gets K.O.'d by the K-1? The creditor or the debtor? The CPA Journal (January): 50-53.

Ghoul, S. E., O. Guedhami, J. A. Pittman and S. Rizeanu. 2016. Cross-country evidence on the importance of auditor choice to corporate debt maturity. Contemporary Accounting Research 33(2): 718-751.

Gigler, F., C. Kanodia, H. Sapra and R. Venugopalan. 2009. Accounting conservatism and the efficiency of debt contracts. Journal of Accounting Research (June): 767-797.

Givoly, D. and D. Palmon. 1981. Classification of convertible debt as common stock equivalents: Some empirical evidence on the effects of APB Opinion 15. Journal of Accounting Research (Autumn): 530-543.

Givoly, D., C. Hayn and S. Katz. 2017. The changing relevance of accounting information to debt holders over time. Review of Accounting Studies 22(1): 64-108.

Goh, B. W., C. Y. Lim, G. J. Lobo and Y. H. Tong. 2017. Conditional conservatism and debt versus equity financing. Contemporary Accounting Research 34(1): 216-251.

Gong, G. and S. Luo. 2018. Lenders' experience with borrowers' major customers and the debt contracting demand for accounting conservatism. The Accounting Review (September): 187-222.

Gordy, M. B. and S. Willemann. 2012. Constant proportion debt obligations: A postmortem analysis of rating models. Management Science (March): 476-492.

Graham, J. R., S. Hazarika and K. Narasimhan. 2011. Corporate governance, debt, and investment policy during the great depression. Management Science (December): 2083-2100.

Gramlich, J. D., M. L. McAnally and J. Thomas. 2001. Balance sheet management: The case of short-term obligations reclassified as long-term debt. Journal of Accounting Research (September): 283-295.

Grayson, J. M., P. M. Basciano and C. L. Cain. 2014. Which would you choice: Funding retirement or paying off consumer debt? Management Accounting Quarterly (Fall): 19-28.

Griffin, P. A., D. H. Lont and K. McClune. 2014. Insightful insiders? Insider trading and stock return around debt covenant violation disclosures. Abacus 50(2): 117-145.

Guay, W. R. 2008. Conservative financial reporting, debt covenants, and the agency costs of debt. Journal of Accounting and Economics (August): 175-180.

Gul, F. A. and J. S. L. Tsui. 1997. A test of the free cash flow and debt monitoring hypotheses: Evidence from audit pricing. Journal of Accounting and Economics (15 December): 219-237.

Gul, F. A., G. S. Zhou and X. K. Zhu. 2013. Investor protection, firm information problems, Big N. auditors, and cost of debt around the world. Auditing: A Journal of Practice & Theory 32(3): 1-30.

Guttman, I. and I. Marinovic. 2018. Debt contracts in the presence of performance manipulation. Review of Accounting Studies 23(3): 1005-1041.

Hand, J. R. M. 1989. 1988 Competitive manuscript award: Did firms undertake debt-equity swaps for an accounting paper profit or true financial gain? The Accounting Review (October): 587-623.

Hao, Y. and S. Li. 2021. Does firm visibility matter to debtholders? Evidence from credit ratings. Advances in Accounting: Incorporating Advances in International Accounting (52): 100515.

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1987. The impact of new pension disclosure rules on perceptions of debt. Journal of Accounting Research (Autumn): 327-330.

Harper, R. M. Jr., W. G. Mister and J. R. Strawser. 1991. The effect of recognition versus disclosure of unfunded postretirement benefits on lenders' perceptions of debt. Accounting Horizons (September): 50-56.

Haw, I., J. J. Lee and W. Lee. 2014. Debt financing and accounting conservatism in private firms. Contemporary Accounting Research 31(4): 1220-1259.

He, G. 2015. The effect of CEO inside debt holdings on financial reporting quality. Review of Accounting Studies 20(1): 501-536.

Herpfer, C. 2021. The role of bankers in the U.S. syndicated loan market. Journal of Accounting and Economics (April-May): 101383.

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