John Donovan

University of Notre Dame - Department of Accountancy

Assistant Professor of Accountancy

Mendoza College of Business

Notre Dame, IN 46556-5646

United States

SCHOLARLY PAPERS

10

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3,698

SSRN CITATIONS
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Top 20,562

in Total Papers Citations

36

CROSSREF CITATIONS

13

Scholarly Papers (10)

1.

Accounting Conservatism and Creditor Recovery Rate

Accounting Review, Forthcoming
Number of pages: 55 Posted: 24 Jan 2013 Last Revised: 24 Dec 2014
John Donovan, Richard M. Frankel and Xiumin Martin
University of Notre Dame - Department of Accountancy, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 727 (49,759)
Citation 12

Abstract:

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accounting conservatism, recovery rate, bankruptcy resolution, covenant violation

Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting

Number of pages: 58 Posted: 11 Mar 2016 Last Revised: 09 Nov 2018
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business
Downloads 544 (71,380)
Citation 6

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Income Smoothing, Debt Contracting, Financial Covenants, Technical Default

Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting

Contemporary Accounting Research, Forthcoming
Posted: 09 Jul 2019
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business

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income smoothing, debt contracting, financial covenants, technical default

3.

Measuring Credit Risk Using Qualitative Disclosure

Review of Accounting Studies 26, 815–863 (2021)
Number of pages: 52 Posted: 31 Mar 2018 Last Revised: 17 May 2021
University of Notre Dame - Department of Accountancy, Washington University in St. Louis, Purdue University and Brigham Young University
Downloads 504 (79,353)
Citation 6

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credit risk, machine-learning, qualitative information

Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159

Number of pages: 55 Posted: 22 Dec 2013 Last Revised: 06 Apr 2016
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Notre Dame - Department of Accountancy and University of Houston - Department of Accountancy & Taxation
Downloads 394 (105,074)
Citation 7

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fair value accounting, debt contracting, SFAS 159, fair value liabilities

Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159

Journal of Accounting Research, Vol. 54, No. 4, 2016
Posted: 27 Apr 2017
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Notre Dame - Department of Accountancy and University of Houston - Department of Accountancy & Taxation

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fair value accounting, debt contracting, SFAS 159, fair value liabilities

5.

Issues Raised by Studying DeFond and Zhang - What Should Audit Researchers Do?

Number of pages: 37 Posted: 05 Sep 2014
University of Notre Dame - Department of Accountancy, Washington University in Saint Louis - Olin Business School, Brigham Young University, Washington University in Saint Louis - Olin School of Business and Purdue University - Krannert School of Management
Downloads 375 (112,032)
Citation 18

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audit quality, regulatory intervention, PCAOB

6.

Private Lenders’ Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds

The Accounting Review, forthcoming
Number of pages: 45 Posted: 13 Feb 2018 Last Revised: 09 Aug 2021
Andrew C. Call, John Donovan and Jared N. Jennings
Arizona State University (ASU) - School of Accountancy, University of Notre Dame - Department of Accountancy and Washington University in St. Louis
Downloads 333 (127,759)
Citation 2

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Analysts, earnings forecasts, debt covenants

7.

Financial Reporting and Entrepreneurial Finance: Evidence from Equity Crowdfunding

Number of pages: 57 Posted: 30 Sep 2019 Last Revised: 26 Jun 2020
John Donovan
University of Notre Dame - Department of Accountancy
Downloads 319 (133,555)

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crowdfunding, entrepreneurship, financial reporting, regulation

8.

Assessing the Accuracy of Forward-Looking Information in Debt Contract Negotiations: Management Forecast Accuracy and Private Loans

Number of pages: 52 Posted: 21 Jan 2015 Last Revised: 05 Jun 2020
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Notre Dame - Department of Accountancy and Washington University in St. Louis
Downloads 315 (135,340)
Citation 1

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Debt Contracting; Cost of Debt; Management Forecasts; Voluntary Disclosure

9.

Does Recognition versus Disclosure Affect Debt Contracting? Evidence from SFAS 158

University of Miami Business School Research Paper No. 3434732
Number of pages: 55 Posted: 12 Aug 2019 Last Revised: 21 Jun 2022
University of Notre Dame - Department of Accountancy, University of Miami and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 187 (224,343)
Citation 1

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disclosure, recognition, reliability, processing costs, pensions, debt contracting

10.

Contracting in the Dark: The Rise of Public-Side Lenders in the Syndicated Loan Market

Posted: 06 Oct 2021 Last Revised: 04 Feb 2022
INSEAD, University of Notre Dame - Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California

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public-side lenders, loan screening and monitoring, private information, information barriers, control rights, institutional lenders, syndicated lending, information asymmetry, regulatory oversight