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Creditor Control Rights and Financial Reporting Conservatism

https://doi.org/10.2139/ssrn.2038363
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8/8 checkable references clean · checked 2026-08-01

Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.

1 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 8 checked references that resolve
resolves10.2307/2297860
An Incomplete Contracts Approach to Financial Contracting
resolves10.2308/accr.2002.77.4.867
The Role of Accounting Conservatism in Mitigating Bondholder-Shareholder Conflicts over Dividend Policy and in Reducing Debt Costs
resolves10.1016/j.jacceco.2007.01.005
Accounting conservatism and board of director characteristics: An empirical analysis
resolves10.1016/j.jacceco.2010.10.001
The role of information and financial reporting in corporate governance and debt contracting
resolves10.1353/pfs.2001.0002
Infrastructure Requirements for an Economically Efficient System of Public Financial Reporting and Disclosure
resolves10.1007/s11142-007-9064-x
Is financial reporting shaped by equity markets or by debt markets? An international study of timeliness and conservatism
resolves10.1016/j.jacceco.2004.04.001
Earnings quality in UK private firms: comparative loss recognition timeliness
resolves10.1111/j.1475-679x.2006.00198.x
The Role of Accruals in Asymmetrically Timely Gain and Loss Recognition
The 1 reference without a DOI — listed, not checked
no DOI — not checkedref9
What this badge says. CiteStamped means the CHECKABLE references of this work were clean at the dated check: each resolved to a known work in a public registry, and none carried a retraction notice at that time. It says nothing about the quality, findings, or importance of the work itself, and nothing about references deposited without a DOI.

checked 2026-08-01 — re-checked daily as this page is visited; titles and statuses come from Crossref and DataCite and are not part of the signed record

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