Peter R. Demerjian

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

GA

United States

SCHOLARLY PAPERS

21

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14,876

SSRN CITATIONS
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SSRN RANKINGS

Top 4,959

in Total Papers Citations

181

CROSSREF CITATIONS

89

Scholarly Papers (21)

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 2,908 (6,526)
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 2,304 (9,271)
Citation 80

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 2,065 (11,328)
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 1,262 (24,092)
Citation 15

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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 958 (35,803)
Citation 7

Abstract:

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

6.

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 777 (47,612)
Citation 33

Abstract:

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Debt covenants; Dealscan; Covenant violation

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 434 (98,177)
Citation 1

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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 283 (157,225)
Citation 3

Abstract:

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Data Envelopment Analysis, Financial Accounting, DEA

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 691 (55,644)
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 550 (73,644)
Citation 6

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 470 (90,258)
Citation 14

Abstract:

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debt contracting, financial covenants, agency problems, renegotiation

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 399 (108,294)
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

Abstract:

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

12.

Lender Capital Management and Financial Covenant Strictness

Number of pages: 54 Posted: 11 Sep 2018 Last Revised: 14 Aug 2021
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 Emory University - Goizueta Business School
Downloads 377 (116,395)
Citation 3

Abstract:

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debt contracts, financial covenants, covenant violations, capital adequacy

13.

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 320 (139,634)
Citation 1

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

14.

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 293 (152,558)
Citation 3

Abstract:

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debt contracting, covenants, accounting measurement

15.

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 248 (180,316)

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covenants, cov-lite, agency conflicts, incomplete contracting

16.

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, Mizuho-DL Financial Technology Co., Ltd. and University of Tokyo - Graduate School of Economics
Downloads 161 (266,101)

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

17.

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

Number of pages: 55 Posted: 16 Apr 2020 Last Revised: 21 Oct 2022
Peter R. Demerjian, Simmi Mookerjee and Bryce Schonberger
School of Accountancy, J. Mack Robinson College of Business, Georgia State University, University of Washington - Michael G. Foster School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 121 (332,156)

Abstract:

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data envelopment analysis, voluntary disclosure, litigation

18.

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 77 (443,622)

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19.

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 70 (467,311)

Abstract:

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CDS, debt covenants, debt contracting

20.

Public Disclosure Around Confidentially-Marketed Public Offerings

Number of pages: 62 Posted: 25 Jul 2022 Last Revised: 10 Nov 2022
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 65 (485,566)

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

21.

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 43 (582,849)

Abstract:

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debt covenant hypothesis, debt contracting, financial covenants