We thank Sudipta Basu, Bob Kaplan, Krishna Palepu, Tim Ritchie (Head of Global Loans at Barclays Capital), an anonymous referee, and seminar participants at the 2007 Journal of Accounting Research Conference, the Duke/UNC Fall Camp, the 2007 Financial Economics and Accounting Conference, Harvard Business School, London Business School, Northwestern University, Rotterdam School of Management, UCLA, University of Southern California, and Wharton School for helpful comments. We also thank Moody's Investors Service for providing the historical database on ratings. Bushman thanks the Kenan-Flagler Business School for financial support.
The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure
Version of Record online: 7 MAR 2008
University of Chicago on behalf of the Institute of Professional Accounting, 2008
Journal of Accounting Research
Volume 46, Issue 2, pages 247–287, May 2008
How to Cite
BALL, R., BUSHMAN, R. M. and VASVARI, F. P. (2008), The Debt-Contracting Value of Accounting Information and Loan Syndicate Structure. Journal of Accounting Research, 46: 247–287. doi: 10.1111/j.1475-679X.2008.00273.x
- Issue online: 7 MAR 2008
- Version of Record online: 7 MAR 2008
- Received 8 January 2007; accepted 2 January 2008
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