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Cost Structure, Operating Leverage, and CDS Spreads

https://doi.org/10.2308/tar-2018-0497
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What this work says

Outgoing claims: the papers this work cites, builds on, or argues with.

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Value investing in credit markets
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Financial statement comparability and credit risk
inferredcites →https://doi.org/10.1007/s11142-016-9364-0openalex-snapshot
Price discovery in the CDS market: the informational role of equity short interest
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Managerial Incentives, Options, and Cost-Structure Choices
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Common risk factors in the returns on stocks and bonds
inferredcites →https://doi.org/10.1016/j.jbankfin.2008.11.003openalex-snapshot
Accounting-based versus market-based cross-sectional models of CDS spreads
inferredcites →https://doi.org/10.1016/j.jbankfin.2011.01.019openalex-snapshot
Downside risk and the size of credit spreads
inferredcites →https://doi.org/10.1016/j.jfineco.2005.10.003openalex-snapshot
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Forecasting Default with the Merton Distance to Default Model
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On the Relation Between the Credit Spread Puzzle and the Equity Premium Puzzle
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The Levered Equity Risk Premium and Credit Spreads: A Unified Framework
inferredcites →https://doi.org/10.1093/rfs/hhr145openalex-snapshot
Financial Leverage, Corporate Investment, and Stock Returns
inferredcites →https://doi.org/10.1093/rof/rfq019openalex-snapshot
Operating Leverage
inferredcites →https://doi.org/10.1111/0022-1082.00402openalex-snapshot
The Determinants of Credit Spread Changes
inferredcites →https://doi.org/10.1111/1475-679x.00095openalex-snapshot
Are Selling, General, and Administrative Costs “Sticky”?
inferredcites →https://doi.org/10.1111/1911-3846.12668openalex-snapshot
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*
inferredcites →https://doi.org/10.1111/j.1475-679x.2005.00188.xopenalex-snapshot
Uncertainty, Real Options, and Cost Behavior: Evidence from Washington State Hospitals
inferredcites →https://doi.org/10.1111/j.1475-679x.2008.00303.xopenalex-snapshot
On the Optimal Relation between the Properties of Managerial and Financial Reporting Systems
inferredcites →https://doi.org/10.1111/j.1475-679x.2009.00333.xopenalex-snapshot
Initial Evidence on the Role of Accounting Earnings in the Bond Market
inferredcites →https://doi.org/10.1111/j.1475-679x.2011.00432.xopenalex-snapshot
Capital Versus Performance Covenants in Debt Contracts
inferredcites →https://doi.org/10.1111/j.1540-6261.1974.tb03058.xopenalex-snapshot
ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*
inferredcites →https://doi.org/10.1111/j.1540-6261.2004.00709.xopenalex-snapshot
Corporate Investment and Asset Price Dynamics: Implications for the Cross‐section of Returns
inferredcites →https://doi.org/10.1111/j.1540-6261.2005.00725.xopenalex-snapshot
The Value Premium
inferredcites →https://doi.org/10.1111/j.1540-6261.2010.01613.xopenalex-snapshot
Macroeconomic Conditions and the Puzzles of Credit Spreads and Capital Structure
inferredcites →https://doi.org/10.1111/j.1540-6261.2010.01617.xopenalex-snapshot
Leverage Choice and Credit Spreads when Managers Risk Shift
inferredcites →https://doi.org/10.1111/jofi.12204openalex-snapshot
Investment-Based Corporate Bond Pricing
inferredcites →https://doi.org/10.1257/aer.102.2.994openalex-snapshot
Measuring Economic Growth from Outer Space
inferredcites →https://doi.org/10.2139/ssrn.1016891openalex-snapshot
The Levered Equity Risk Premium and Credit Spreads: A Unified Framework
inferredcites →https://doi.org/10.2139/ssrn.1713434openalex-snapshot
Financial Leverage, Corporate Investment and Stock Returns
inferredcites →https://doi.org/10.2139/ssrn.1718653openalex-snapshot
Are Credit Default Swaps a Sideshow? Evidence that Information Flows from Equity to CDS Markets
inferredcites →https://doi.org/10.2139/ssrn.3293221openalex-snapshot
Unemployment Risk and Debt Contract Design
inferredcites →https://doi.org/10.2307/2329764openalex-snapshot
On the Association Between Operating Leverage and Risk
inferredcites →https://doi.org/10.2307/2331000openalex-snapshot
The Impact of the Degrees of Operating and Financial Leverage on Systematic Risk of Common Stock
inferredcites →https://doi.org/10.2308/accr-50661openalex-snapshot
Demand Uncertainty and Cost Behavior
inferredcites →https://doi.org/10.2308/accr-51092openalex-snapshot
Unraveling the Black Box of Cost Behavior: An Empirical Investigation of Risk Drivers, Managerial Resource Procurement, and Cost Elasticity
inferredcites →https://doi.org/10.2308/accr-51939openalex-snapshot
Aggregate Cost Stickiness in GAAP Financial Statements and Future Unemployment Rate
inferredcites →https://doi.org/10.2308/accr.2006.81.2.285openalex-snapshot
Predicting Earnings Using a Model Based on Cost Variability and Cost Stickiness
inferredcites →https://doi.org/10.2308/accr.2009.84.5.1363openalex-snapshot
The Impact of Earnings on the Pricing of Credit Default Swaps
inferredcites →https://doi.org/10.2308/accr.2010.85.4.1441openalex-snapshot
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inferredcites →https://doi.org/10.2308/jmar-10406openalex-snapshot
Discussion of Asymmetric Cost Behavior—Sticky Costs: Expenses versus Cash Flows
inferredcites →https://doi.org/10.3386/w16151openalex-snapshot
Macroeconomic Conditions and the Puzzles of Credit Spreads and Capital Structure

What points at this work

Incoming claims: where this work appears in other papers’ reference lists and arguments.

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The Mystery of Operating Leverage
inferred← citeshttps://doi.org/10.2139/ssrn.3777306openalex-extracted
The German Business Panel: Insights on Corporate Taxation and Accounting during the COVID-19 Pandemic
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Why Subsample-Based Proxies Should Not Be Used As Dependent Variables
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Stock Liquidity and Cost Behavior: Evidence from the Tick Size Pilot Program
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Cost Structure and Discretionary Investment
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inferred← citeshttps://doi.org/10.1016/j.jcorpfin.2024.102657openalex-snapshot
Do options trading activities affect underlying firms' asymmetric cost behavior?
inferred← citeshttps://doi.org/10.1016/j.jfs.2024.101219openalex-snapshot
Stock price crash risk and firms’ operating leverage
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Do Shareholder Leverage Constraints Affect Debtholders?
inferred← citeshttps://doi.org/10.1080/00036846.2025.2482251openalex-snapshot
Measuring consensus in risk narratives of financial systems
inferred← citeshttps://doi.org/10.1080/09638180.2024.2403467openalex-snapshot
The German Business Panel: Firm-Level Data for Accounting and Taxation Research
inferred← citeshttps://doi.org/10.1093/erae/jbab050openalex-snapshot
Commodity risk in European dairy firms
inferred← citeshttps://doi.org/10.1111/1911-3846.12668openalex-snapshot
Resource Adjustment Costs, Cost Stickiness, and Value Creation in Mergers and Acquisitions*
inferred← citeshttps://doi.org/10.1111/1911-3846.12918openalex-snapshot
Demand uncertainty, inventory, and cost structure
inferred← citeshttps://doi.org/10.1111/1911-3846.13003openalex-snapshot
Flexible or rigid? Evidence on managerial ability and cost structure
inferred← citeshttps://doi.org/10.1111/1911-3846.70061openalex-snapshot
Cost Information, Insider Trading, and Product Market Equilibrium
inferred← citeshttps://doi.org/10.1142/s0217590825500055openalex-snapshot
CORPORATE DIGITALIZATION AND GREEN TRANSITION: EVIDENCE FROM CHINA
inferred← citeshttps://doi.org/10.1177/10591478241245144openalex-snapshot
Strategy Typology and Cost Structure: A Textual Analysis Approach
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Breaking it Down: Economic Consequences of Disaggregated Cost Disclosures
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How to Use Higher Moments to Capture Accounting Constructs
inferred← citeshttps://doi.org/10.2139/ssrn.5255697openalex-snapshot
Informational Effects of Manufacturing Cost Disclosure: Evidence from Japan on Mandatory Expense Disaggregation
inferred← citeshttps://doi.org/10.2139/ssrn.5337554openalex-snapshot
Cost Structure and Debt Contract Design
inferred← citeshttps://doi.org/10.2308/jmar-2021-055openalex-snapshot
The Inception of Credit Default Swap Trading and Corporate Cost Structure
inferred← citeshttps://doi.org/10.2308/jmar-2023-014openalex-snapshot
Creditors’ Role in Shaping Asymmetric Cost Behavior: Evidence from Debt Covenant Violation
inferred← citeshttps://doi.org/10.2308/tar-2019-0150openalex-snapshot
Unemployment Risk and Debt Contract Design
inferred← citeshttps://doi.org/10.24056/kar.2025.10.003openalex-snapshot
Review of Managerial Accounting Literature: Focusing on Empirical Studies in the 2010s and 2020s
inferred← citeshttps://doi.org/10.3390/risks13070127openalex-snapshot
Stock Market Hype: An Empirical Investigation of the Impact of Overconfidence on Meme Stock Valuation
inferred← citeshttps://doi.org/10.3390/su13116468openalex-snapshot
How Will the Cost Change after Transformation in Public Nature-Based Attractions? A Framework and Case Study
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Operating leverage: A critical analysis of the concept and the methods of measurement
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