Zobrazeno 1 - 10
of 31
pro vyhledávání: '"NIR, YEHUDA"'
Publikováno v:
The Accounting Review. :1-38
We examine how firms’ contractual relationships with their employees affect the design of their debt contracts, and the use of financial covenants in particular. Viewing the firm as the nexus of both explicit and implicit contractual relationships,
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::202cb027f5e76d82785d335314ab787a
https://doi.org/10.2308/tar-2019-0150
https://doi.org/10.2308/tar-2019-0150
Autor:
Nir Yehuda, Youngki Jang
Publikováno v:
Contemporary Accounting Research. 38:2264-2301
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::972e069646d52b99f8df4bc57b3ff87f
https://doi.org/10.1111/1911-3846.12668
https://doi.org/10.1111/1911-3846.12668
Publikováno v:
The Accounting Review. 96:79-105
We provide evidence that credit investors do not fully impound the implications of firms' cost structure (or operating leverage) when pricing credit default swaps. Information about firms' cost structure is not disclosed and needs to be estimated. Fu
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::192dd21625758a1e69e1d5ad6f6a536c
https://doi.org/10.2308/tar-2018-0497
https://doi.org/10.2308/tar-2018-0497
Autor:
Nir Yehuda, Stephen H. Penman
Publikováno v:
Management Science. 65:5584-5602
This paper modifies the standard returns-earnings regression in accounting research to show that financial reports convey both cash-flow news and discount-rate (expected-return) news. The paper points to the realization principle, associated as it is
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::7b7f56b7cb565bdfba86013db23da936
https://doi.org/10.1287/mnsc.2018.3187
https://doi.org/10.1287/mnsc.2018.3187
Publikováno v:
SSRN Electronic Journal.
We examine how income taxes—both managerial and corporate—influence the design of firms’ debt contracts and their use of financial covenants in particular. Both levels of taxation have the potential to exacerbate conflicts of interest among cre
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::b8c50e12631d102e618bd0d9726f9b97
https://doi.org/10.2139/ssrn.3959097
https://doi.org/10.2139/ssrn.3959097
Publikováno v:
Contemporary Accounting Research. 34:1812-1842
In December 2006 the SEC issued new rules requiring enhanced disclosure by public U.S. firms of perquisites granted to their executives. The rules applied to perquisites granted in fiscal year 2006 and thereafter. Because the rules were implemented q
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::857db38107bf2509e177f07be11d51c0
https://doi.org/10.1111/1911-3846.12343
https://doi.org/10.1111/1911-3846.12343
Publikováno v:
The Accounting Review. 93:299-325
We examine whether aggregate cost stickiness predicts future macro-level unemployment rate. We incorporate aggregate cost stickiness into three different classes of forecasting models studied in prior literature, and demonstrate an improvement in for
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9bf5021c5dffcce0c5fcd6a6b2f7a1aa
https://doi.org/10.2308/accr-51939
https://doi.org/10.2308/accr-51939
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1c9074338fff0172049385e2e9797d80
https://doi.org/10.2139/ssrn.4038827
https://doi.org/10.2139/ssrn.4038827
Publikováno v:
SSRN Electronic Journal.
We provide evidence that credit investors do not fully impound the implications of firms’ cost structure (or operating leverage) when pricing credit default swaps. Information about firms’ cost structure is not disclosed and needs to be estimated
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03a146049956100e68757fdfba0b67b4
https://doi.org/10.2139/ssrn.3238976
https://doi.org/10.2139/ssrn.3238976