asset debt bond firm covenant year issue total disclosure book buyout interest ratio financial depreciation restriction deduction tax security

0.56 Katherine Schipper Abbie Smith, Effects of Management Buyouts on Corporate Interest and Depreciation Tax Deductions, Journal of Law and Economics, 1991.
0.55 Yaxuan Qi John Wald, State Laws and Debt Covenants, Journal of Law and Economics, 2008.
0.46 Sattar A. Mansi William F. Maxwell John K. Wald, Creditor Protection Laws and the Cost of Debt, Journal of Law and Economics, 2009.
0.40 Kenneth Lehn Annette Poulsen, Contractual Resolution of Bondholder-Stockholder Conflicts in Leveraged Buyouts, Journal of Law and Economics, 1991.
0.37 Angela K. Gore Kevin Sachs Charles Trzcinka, Financial Disclosure and Bond Insurance, Journal of Law and Economics, 2004.
0.31 Michelle Hanlon Stacie Kelley Laplante Terry Shevlin, Evidence for the Possible Information Loss of Conforming Book Income and Taxable Income, Journal of Law and Economics, 2005.
0.30 Manu Gupta Inder K. Khurana Raynolde Pereira, Legal Inforcement Short Maturity Debt and the Incentive to Manage Earnings, Journal of Law and Economics, 2008.
0.28 Richard R. West, Bond Ratings Bond Yields and Financial Regulation: Some Findings, Journal of Law and Economics, 1973.
0.27 Arthur Edward Burns, The Tax Court and Profit Renegotiation, Journal of Law and Economics, 1970.
0.24 Herbert Stein, Managing the Federal Debt, Journal of Law and Economics, 1958.
0.20 Michael Frierman P. V. Viswanath, Agency Problems of Debt Convertible Securities and Deviations from Absolute Priority in Bankruptcy, Journal of Law and Economics, 1994.
0.17 Nauro F. Campos Francesco Giovannoni, The Determinants of Asset Stripping: Theory and Evidence from the Transition Economies, Journal of Law and Economics, 2006.
0.16 Reuben A. Kessel Truman A. Clark, A Study of Expectational Errors in the Money and Capital Markets 1921-1970. Journal of Law and Economics, 1976,