Reference health
Borrowers’ Accounting Information and Banks’ Lending Decisions
40/40 checkable references clean · checked 2026-08-27
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.
4 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 40 checked references that resolve
resolves10.1111/1475-679x.12095
Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption
resolves10.1111/j.1475-679x.2008.00273.x
The Debt‐Contracting Value of Accounting Information and Loan Syndicate Structure
resolves10.2308/accr.2010.85.4.1215
Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision
resolves10.1016/j.jacceco.2003.09.005
Financial accounting information, organizational complexity and corporate governance systems
resolves10.1016/j.jacceco.2012.04.002
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking
resolves10.1111/j.1475-679x.2012.00455.x
The Role of Bank Reputation in “Certifying” Future Performance Implications of Borrowers’ Accounting Numbers
resolves10.1016/j.jacceco.2014.08.003
Alternative information sources and information asymmetry reduction: Evidence from small business debt
resolves10.1111/j.1540-6261.2008.01391.x
How Does Financing Impact Investment? The Role of Debt Covenants
resolves10.1111/j.1475-679x.2010.00388.x
The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports
resolves10.1111/j.1475-679x.2008.00306.x
Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences
resolves10.2139/ssrn.2490237
Debt Contracting and Financial Reporting: Evidence from a Survey of Commercial Lenders
resolves10.1111/j.1911-3846.2012.01159.x
Does Mandatory IFRS Adoption Improve the Information Environment?*
resolves10.2139/ssrn.2138156
The Effect of Industrial Sector Transparency on Bank Risk-taking and Banking System Fragility
resolves10.1016/0304-405x(76)90026-x
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1007/s11142-011-9148-5
The voluntary adoption of International Financial Reporting Standards and loan contracting around the world
resolves10.1016/s1042-9573(03)00016-0
Loan loss provisioning and economic slowdowns: too much, too late?
resolves10.1016/j.jacceco.2011.04.002
The information content of annual earnings announcements and mandatory adoption of IFRS
resolves10.1111/j.1475-679x.2011.00411.x
The Value of Financial Statement Verification in Debt Financing: Evidence from Private U.S. Firms
resolves10.2139/ssrn.2327378
Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
resolves10.1016/j.jfineco.2008.08.005
Renegotiation of financial contracts: Evidence from private credit agreements
resolves10.1016/j.jacceco.2007.06.002
The contracting benefits of accounting conservatism to lenders and borrowers
The 4 references without a DOI — listed, not checked
no DOI — not checkedThe General Impossibility of Normative Accounting Standards
no DOI — not checkedDoes Mandatory IFRS Adoption Facilitate Debt Financing
no DOI — not checkedDoes Mandatory IFRS Adoption Improve the Credit Relevance of Accounting Information
no DOI — not checkedref43
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