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

13

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5,133

SSRN CITATIONS
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Top 12,236

in Total Papers Citations

114

CROSSREF CITATIONS

13

Scholarly Papers (13)

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 776 (61,163)
Citation 22

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accounting conservatism, recovery rate, bankruptcy resolution, covenant violation

2.

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 687 (71,624)
Citation 31

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credit risk, machine-learning, qualitative information

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 586 (86,455)
Citation 5

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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

4.

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 496 (107,714)

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crowdfunding, entrepreneurship, financial reporting, regulation

5.

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 483 (111,122)
Citation 2

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Analysts, earnings forecasts, debt covenants

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 430 (126,204)
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

7.

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
Downloads 411 (134,263)
Citation 26

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audit quality, regulatory intervention, PCAOB

8.

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

Forthcoming, The Accounting Review
Number of pages: 54 Posted: 12 Aug 2019 Last Revised: 10 Aug 2023
University of Notre Dame - Department of Accountancy, University of Miami and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 383 (145,480)
Citation 1

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

9.

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 364 (153,924)
Citation 8

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

10.

Lender Learning and the Public Equity Market

University of Miami Business School Research Paper No. 4591443
Number of pages: 50 Posted: 19 Oct 2023 Last Revised: 05 Dec 2023
University of Miami - Department of Accounting, University of Notre Dame - Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California
Downloads 200 (281,134)

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11.

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

Amiraslani, H., Donovan, J., Phillips, M. A., Wittenberg-Moerman, R., 2023. Contracting in the dark: The rise of public-side lenders in the syndicated loan market. Journal of Accounting and Economics 76, 101586
Number of pages: 60 Posted: 06 Oct 2021 Last Revised: 04 Aug 2023
INSEAD, University of Notre Dame - Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management and University of Southern California
Downloads 125 (416,361)
Citation 5

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public-side lenders, private information, information barriers, institutional investors, syndicated lending, information asymmetry

12.

Pay for Prudence

Journal of Accounting & Economics (JAE), Forthcoming, HKUST Business School Research Paper No. 2023-124
Number of pages: 82 Posted: 05 Jul 2023 Last Revised: 22 Sep 2023
University of Minnesota - Twin Cities - Carlson School of Management, University of Notre Dame - Department of Accountancy, Indiana University - Kelley School of Business - Department of Accounting and Hong Kong University of Science & Technology (HKUST) - Department of Accounting
Downloads 115 (443,122)
Citation 2

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Incentives, Compensation, Financial Institutions, Prudential Regulation

13.

Grading bank managers: governance and performance implications of managerial ratings

Number of pages: 51 Posted: 27 Nov 2023
University of Minnesota - Twin Cities - Carlson School of Management, University of North Carolina Kenan-Flagler Business School, University of Notre Dame - Department of Accountancy and Indiana University - Kelley School of Business - Department of Accounting
Downloads 77 (575,919)

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Subjective Performance Evaluation, Bank Supervision, Banking, Financial Institutions, Bank Regulation