Reference health

Do Lenders Price Tax Risk in the Debt Contract?

https://doi.org/10.2139/ssrn.3268925
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48/48 checkable references clean · checked 2026-08-03

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.

8 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 48 checked references that resolve
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Board characteristics, accounting report integrity, and the cost of debt
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Collateral pricing☆
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Collateral, loan quality and bank risk
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Some Evidence on the Empirical Significance of Credit Rationing
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Lending Relationships and Loan Contract Terms
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Accounting Quality and Debt Contracting
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Effect of Corporate Governance on Bond Ratings and Yields: The Role of Institutional Investors and Outside Directors*
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Deciphering Tax Avoidance: Evidence from Credit Rating Disagreements
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Moral Hazard and Secured Lending in an Infinitely Repeated Credit Market Game
resolves10.2308/accr.2008.83.1.61
Long-Run Corporate Tax Avoidance
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Annual Report Readability, Tone Ambiguity, and the Cost of Borrowing
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Board quality and the cost of debt capital: The case of bank loans
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Asymmetric Information and Risky Debt Maturity Choice
resolves10.1002/9781119199250.ch14
Credit Portfolio Review Methodology
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Tax Reporting Aggressiveness and Its Relation to Aggressive Financial Reporting
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Collateral, debt capacity, and corporate investment: Evidence from a natural experiment
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The Effect of Corporate Tax Avoidance on the Cost of Equity
resolves10.1016/j.jfineco.2007.08.005
Corporate misreporting and bank loan contracting☆
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Tax shelters and corporate debt policy
resolves10.2308/accr-51408
Is Tax Avoidance Related to Firm Risk?
resolves10.2308/accr-52194
Tax Uncertainty and Incremental Tax Avoidance
resolves10.1016/j.jacceco.2010.09.002
A review of tax research
resolves10.1007/s11142-017-9398-y
The taxman cometh: Does tax uncertainty affect corporate cash holdings?
resolves10.1017/s0022109017000205
Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds
resolves10.1016/j.jfineco.2014.03.004
Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans
resolves10.2139/ssrn.2347330
Firm Valuation and the Uncertainty of Future Tax Avoidance
resolves10.1016/0304-405x(76)90026-x
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1016/j.jfineco.2005.06.003
Determinants of collateral☆
resolves10.2307/2556083
Banking (Conservatively) with Optimists
resolves10.2307/2696390
Collateral versus Project Screening: A Model of Lazy Banks
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Loan Commitment Contracts, Terms of Lending, and Credit Allocation
resolves10.2307/2491481
Book-Tax Differences and Internal Revenue Service Adjustments
resolves10.1016/0304-405x(77)90015-0
Determinants of corporate borrowing
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Assessing Tax Risk: Practitioner Perspectives
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Covenants and Collateral as Incentives to Monitor
resolves10.1016/j.jbankfin.2012.10.011
Management quality and the cost of debt: Does management matter to lenders?
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Corporate Tax Avoidance and Public Debt Costs
resolves10.1016/0304-405X(79)90011-4
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Financial Structure, Corporate Finance and Economic Growth
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An Examination of Corporate Tax Shelter Participants
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The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market
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