Peter R. Demerjian

School of Accountancy, J. Mack Robinson College of Business, Georgia State University

GA

United States

SCHOLARLY PAPERS

24

DOWNLOADS
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Top 4,138

in Total Papers Downloads

17,496

SSRN CITATIONS
Rank 2,735

SSRN RANKINGS

Top 2,735

in Total Papers Citations

583

CROSSREF CITATIONS

84

Scholarly Papers (24)

1.

Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts

AAA 2007 Financial Accounting & Reporting Section (FARS) Meeting Paper
Number of pages: 42 Posted: 14 Sep 2006
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 3,146 (7,540)
Citation 15

Abstract:

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Debt Covenants, Bank Debt, Default Risk, Financial Ratios

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming, AAA 2009 Financial Accounting and Reporting Section (FARS) Paper, AAA 2009 Management Accounting Section (MAS) Meeting Paper
Number of pages: 33 Posted: 11 Sep 2008 Last Revised: 13 Nov 2011
Peter R. Demerjian, Baruch Lev and Sarah E. McVay
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, New York University - Stern School of Business and University of Washington
Downloads 2,589 (10,086)
Citation 231

Abstract:

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Managerial ability, data envelopment analysis

Quantifying Managerial Ability: A New Measure and Validity Tests

Management Science, Forthcoming
Posted: 01 Nov 2011
Peter R. Demerjian, Baruch Lev and Sarah E. McVay
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, New York University - Stern School of Business and University of Washington

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Managerial Ability, Managerial Talent, Managerial Efficiency

3.

Managerial Ability and Earnings Quality

Accounting Review, Forthcoming
Number of pages: 51 Posted: 28 Jul 2010 Last Revised: 12 Dec 2012
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 2,163 (13,712)
Citation 53

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Managerial ability, managerial efficiency, earnings quality, accruals quality

4.

How Does Intentional Earnings Smoothing Vary with Managerial Ability?

Forthcoming in the Journal of Accounting, Auditing & Finance
Number of pages: 41 Posted: 19 Apr 2014 Last Revised: 20 Dec 2017
Peter R. Demerjian, Melissa F. Lewis-Western and Sarah E. McVay
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,303 (29,811)
Citation 36

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Managerial ability, earnings smoothing, discretionary reporting, beneficial earnings management, real earnings management

5.

Accounting Standards and Debt Covenants: Has the ‘Balance Sheet Approach’ Led to a Decline in the Use of Balance Sheet Covenants?

Journal of Accounting & Economics (JAE), Vol. 52, Nos. 2-3, pp. 178-202, 2011
Number of pages: 63 Posted: 04 Aug 2011 Last Revised: 29 Nov 2011
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 1,002 (43,473)
Citation 33

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Debt Contracting, Covenants, Balance Sheet, Accounting Standards, Fair Value

Calculating Efficiency with Financial Accounting Data: Data Envelopment Analysis for Accounting Researchers

Number of pages: 51 Posted: 30 Jun 2017 Last Revised: 30 Aug 2018
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 592 (86,055)
Citation 1

Abstract:

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data envelopment analysis, financial accounting, DEA

Calculating Efficiency with Financial Accounting Data: Data Envelopment Analysis for Accounting Researchers

Number of pages: 51 Posted: 28 Jun 2017
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 326 (173,521)
Citation 1

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Data Envelopment Analysis, Financial Accounting, DEA

7.

Measuring the Probability of Financial Covenant Violation in Private Debt Contracts

Journal of Accounting & Economics (JAE), Vol. 61, No. 2-3, 2016
Number of pages: 41 Posted: 13 Mar 2013 Last Revised: 05 Nov 2015
Peter R. Demerjian and Edward Owens
School of Accountancy, J. Mack Robinson College of Business, Georgia State University and University of Utah - David Eccles School of Business
Downloads 887 (51,456)
Citation 33

Abstract:

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Debt covenants; Dealscan; Covenant violation

8.

Financial Covenants, Credit Risk, and the Resolution of Uncertainty

Number of pages: 44 Posted: 26 Feb 2010
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 738 (65,938)
Citation 7

Abstract:

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Debt Contracting, Covenants, Uncertainty, Default Risk

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
Peter R. Demerjian, John Donovan and Melissa F. Lewis-Western
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 587 (87,019)
Citation 5

Abstract:

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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
Peter R. Demerjian, John Donovan and Melissa F. Lewis-Western
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

10.

Uncertainty and Debt Covenants

Review of Accounting Studies, Forthcoming
Number of pages: 60 Posted: 25 May 2012 Last Revised: 22 Apr 2017
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 504 (106,476)
Citation 28

Abstract:

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debt contracting, financial covenants, agency problems, renegotiation

11.

Lender Capital Management and Financial Covenant Strictness

Number of pages: 49 Posted: 11 Sep 2018 Last Revised: 06 Feb 2023
Peter R. Demerjian, Edward Owens and Matias Sokolowski
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Utah - David Eccles School of Business and University of New Mexico - Robert O. Anderson Schools of Management
Downloads 488 (110,690)
Citation 3

Abstract:

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debt contracts, financial covenants, covenant violations, capital adequacy

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
Peter R. Demerjian, John Donovan and Chad R. Larson
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 (127,195)
Citation 7

Abstract:

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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
Peter R. Demerjian, John Donovan and Chad R. Larson
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

13.

Customer Capital and Deposit Stability

Number of pages: 71 Posted: 14 Dec 2020 Last Revised: 12 Apr 2024
Peter R. Demerjian, Joel F. Houston, Hongyu Shan and Yu Shan
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Florida - Department of Finance, Insurance and Real Estate, Fordham University - Finance Area and Syracuse University - Whitman School of Management
Downloads 424 (130,605)

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non-financial information disclosure, ESG, intangible assets, customer capital, deposit stability, textual analysis, machine learning

14.

Consequences of Cov-Lite Loans

Number of pages: 52 Posted: 30 Apr 2020
Peter R. Demerjian, Eric Horne and Keehea Moon
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Nevada, Reno - Department of Accounting and Information Systems and George Washington University - School of Business
Downloads 373 (151,005)

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covenants, cov-lite, agency conflicts, incomplete contracting

15.

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
Peter R. Demerjian, John Donovan and Jared N. Jennings
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 365 (154,707)
Citation 8

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

16.

Information, Monitoring, and Manipulation: The Economic Role of Covenant Measurement

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 41 Posted: 28 Aug 2009
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 318 (179,384)
Citation 4

Abstract:

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debt contracting, covenants, accounting measurement

17.

The Effect of the Balance Sheet Approach on the Usefulness of Accounting Information in Assessing Bank Default Risk

Number of pages: 57 Posted: 19 Apr 2021 Last Revised: 25 Apr 2021
Peter R. Demerjian, Kodai Ito and Akinobu Shuto
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Tokyo - Graduate School of Economics and University of Tokyo - Graduate School of Economics
Downloads 245 (233,974)

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balance sheet approach, regulatory capital adequacy ratio, bank regulation, rating

18.

Public Disclosure Around Confidentially-Marketed Public Offerings

Number of pages: 69 Posted: 25 Jul 2022 Last Revised: 24 May 2023
Peter R. Demerjian, Yonca Ertimur and Bryce Schonberger
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Colorado at Boulder - Department of Accounting and University of Colorado at Boulder - Leeds School of Business
Downloads 205 (277,106)

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equity offering, confidential marketing, disclosure, redactions, liquidity, equity returns

19.

A Positive Theory of Information for Debt Contracting: Implications for Financial Reporting

Number of pages: 53 Posted: 27 Feb 2023 Last Revised: 29 Apr 2024
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 179 (312,840)

Abstract:

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debt contracting, information quality, financial reporting

20.

Litigation Risk and the Mapping Between Disclosures and the Information Environment: A Data Envelopment Analysis Approach

Number of pages: 50 Posted: 16 Apr 2020 Last Revised: 18 Jan 2024
Peter R. Demerjian, Simmi Mookerjee and Bryce Schonberger
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Virginia - Darden School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 176 (317,544)

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data envelopment analysis, voluntary disclosure, information environment, litigation

21.

Picking Winners: Managerial Ability and Capital Allocation

Number of pages: 68 Posted: 09 Nov 2023 Last Revised: 28 Nov 2023
Andreas Benz, Peter R. Demerjian, Daniel Hoang and Martin E. Ruckes
University of Hohenheim, School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Hohenheim and Karlsruhe Institute of Technology
Downloads 173 (322,345)
Citation 1

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Managerial Ability, Managerial Efficiency, Human Capital, Capital Budgeting, Investment, Internal Capital Markets.

22.

Determinants of the Usefulness of Inside Debt in Debt Contract Design

Number of pages: 39 Posted: 07 Jul 2020 Last Revised: 25 Feb 2022
Peter R. Demerjian, Paige Harrington Patrick and Frances M. Tice
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Illinois at Chicago - Department of Accounting and University of Colorado at Boulder - Department of Accounting
Downloads 105 (477,193)

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23.

How Do Lenders Monitor? A Discussion of Shan, Tang, and Winton (2019)

Journal of Accounting & Economics (JAE), Vol. 68, No. 2-3, 2019
Number of pages: 17 Posted: 30 Jul 2019
Peter R. Demerjian
School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 92 (520,877)

Abstract:

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CDS, debt covenants, debt contracting

24.

Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis

Number of pages: 47 Posted: 13 Jul 2022
Adam Bordeman and Peter R. Demerjian
Cal Poly-SLO and School of Accountancy, J. Mack Robinson College of Business, Georgia State University
Downloads 86 (543,288)
Citation 2

Abstract:

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debt covenant hypothesis, debt contracting, financial covenants