Accounting quality and debt contracting

Article Abstract:

A study was conducted to analyze how accounting quality affects a borrower's choice of private versus public debt market, and how the design of debt contracts differ with accounting quality in the two markets. Findings show that the choice of the market is influenced by accounting quality, and poorer accounting quality borrowers prefer private debt.

Methods, Influence, Accounting, Debt management, Accounting standards, Report

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Whither accounting research?

Article Abstract:

A personal view of the field of accounting research as it has become and as it might develop is provided. Suggestions for the improvement of accounting research are provided.

Analysis, Financial research, Essay

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The role of accounting in the design of CEO equity compensation

Article Abstract:

The influence of financial accounting concepts on compensation patterns of chief executive officers is examined.

Personnel administration, Usage, Compensation and benefits, Chief executive officers, Financial accounting

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