Peter R. Demerjian

University of Washington - Michael G. Foster School of Business

Assistant Professor

Box 353200

Seattle, WA 98195-3200

United States

SCHOLARLY PAPERS

12

DOWNLOADS
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CITATIONS
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Top 9,765

in Total Papers Citations

44

Scholarly Papers (12)

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
University of Washington - Michael G. Foster School of Business
Downloads 1,933 (4,739)
Citation 5

Abstract:

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
University of Washington - Michael G. Foster School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,552 (7,897)
Citation 11

Abstract:

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
University of Washington - Michael G. Foster School of Business, New York University - Stern School of Business and University of Washington

Abstract:

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
University of Washington - Michael G. Foster School of Business, Brigham Young University, New York University - Stern School of Business and University of Washington
Downloads 1,545 (7,134)
Citation 9

Abstract:

Managerial ability, managerial efficiency, earnings quality, accruals quality

4.

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
University of Washington - Michael G. Foster School of Business
Downloads 631 (26,468)
Citation 6

Abstract:

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

5.

Financial Covenants, Credit Risk, and the Resolution of Uncertainty

Number of pages: 44 Posted: 26 Feb 2010
Peter R. Demerjian
University of Washington - Michael G. Foster School of Business
Downloads 433 (44,079)
Citation 4

Abstract:

Debt Contracting, Covenants, Uncertainty, Default Risk

6.

How Does Intentional Earnings Smoothing Vary with Managerial Ability?

Number of pages: 58 Posted: 19 Apr 2014 Last Revised: 17 Jan 2017
Peter R. Demerjian, Melissa Fay Lewis-Western and Sarah E. McVay
University of Washington - Michael G. Foster School of Business, Brigham Young University and University of Washington
Downloads 384 (24,811)

Abstract:

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

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 L. Owens
University of Washington - Michael G. Foster School of Business and Emory University - Department of Accounting
Downloads 246 (53,796)
Citation 1

Abstract:

Debt covenants; Dealscan; Covenant violation

8.

Uncertainty and Debt Covenants

Number of pages: 49 Posted: 25 May 2012 Last Revised: 31 Dec 2015
Peter R. Demerjian
University of Washington - Michael G. Foster School of Business
Downloads 236 (65,600)
Citation 2

Abstract:

debt contracting, financial covenants, agency problems, renegotiation

9.

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
University of Washington - Michael G. Foster School of Business, University of Notre Dame - Department of Accountancy and University of Houston - Department of Accountancy & Taxation
Downloads 220 (71,223)
Citation 1

Abstract:

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

10.

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
University of Washington - Michael G. Foster School of Business
Downloads 218 (103,680)
Citation 1

Abstract:

debt contracting, covenants, accounting measurement

11.

Assessing the Accuracy of Forward-Looking Information in Debt Contract Negotiations

Number of pages: 38 Posted: 21 Jan 2015 Last Revised: 21 Jul 2015
Peter R. Demerjian, John Donovan and Jared N. Jennings
University of Washington - Michael G. Foster School of Business, University of Notre Dame - Department of Accountancy and Washington University in St. Louis
Downloads 90 (142,347)

Abstract:

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

12.

Income Smoothing and Debt Covenants: Evidence from Technical Default

Number of pages: 50 Posted: 11 Mar 2016 Last Revised: 20 May 2016
Peter R. Demerjian, John Donovan and Melissa Fay Lewis-Western
University of Washington - Michael G. Foster School of Business, University of Notre Dame - Department of Accountancy and Brigham Young University
Downloads 0 (99,726)

Abstract:

Income Smoothing, Debt Contracting, Financial Covenants, Technical Default