Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans-Reference-Cited by-同舟云学术

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Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans

Published:2016-08-06 Issue:1 Volume:55 Page:197-233
ISSN:0021-8456
Container-title:Journal of Accounting Research
language:en
Short-container-title:Journal of Accounting Research

Author:

MINNIS MICHAEL¹,SUTHERLAND ANDREW²

Affiliation:

1. University of Chicago Booth School of Business

2. MIT Sloan School of Management

Funder

University of Chicago Booth School of Business

Initiative on Global Markets

ARAMARK Faculty Research Fund

Ernie Wish Fellowship

Publisher

Wiley

Subject

Economics and Econometrics,Finance,Accounting

Link

http://onlinelibrary.wiley.com/wol1/doi/10.1111/1475-679X.12127/fullpdf

Reference60 articles.

1. The Demand for Financial Statements in an Unregulated Environment: An Examination of the Production and Use of Financial Statements by Privately Held Small Businesses;Allee;The Accounting Review,2009

2. The Role of Information and Financial Reporting in Corporate Governance and Contracting;Armstrong;Journal of Accounting and Economics,2010

3. The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure;Ball;Journal of Accounting Research,2008

4. Evidence on the Determinants and Economic Consequences of Delegated Monitoring;Beatty;Journal of Accounting and Economics,2012

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