Peter R. Demerjian

University of Illinois at Chicago

601 South Morgan Street

University Hall, Room 2303

Chicago, IL 60607

United States

SCHOLARLY PAPERS

15

DOWNLOADS
Rank 3,224

SSRN RANKINGS

Top 3,224

in Total Papers Downloads

11,776

SSRN CITATIONS
Rank 5,703

SSRN RANKINGS

Top 5,703

in Total Papers Citations

104

CROSSREF CITATIONS

84

Scholarly Papers (15)

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 Illinois at Chicago
Downloads 2,489 (5,226)
Citation 13

Abstract:

Loading...

Debt Covenants, Bank Debt, Default Risk, Financial Ratios

2.

Managerial Ability and Earnings Quality

Accounting Review, Forthcoming
Number of pages: 51 Posted: 28 Jul 2010 Last Revised: 12 Dec 2012
University of Illinois at Chicago, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,919 (8,089)
Citation 35

Abstract:

Loading...

Managerial ability, managerial efficiency, earnings quality, accruals quality

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 Illinois at Chicago, New York University - Stern School of Business and University of Washington
Downloads 1,858 (8,358)
Citation 45

Abstract:

Loading...

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 Illinois at Chicago, New York University - Stern School of Business and University of Washington

Abstract:

Loading...

Managerial Ability, Managerial Talent, Managerial Efficiency

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
University of Illinois at Chicago, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,154 (18,118)
Citation 10

Abstract:

Loading...

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
University of Illinois at Chicago
Downloads 846 (28,475)
Citation 3

Abstract:

Loading...

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

6.

Financial Covenants, Credit Risk, and the Resolution of Uncertainty

Number of pages: 44 Posted: 26 Feb 2010
Peter R. Demerjian
University of Illinois at Chicago
Downloads 582 (47,283)
Citation 6

Abstract:

Loading...

Debt Contracting, Covenants, Uncertainty, Default Risk

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
University of Illinois at Chicago and University of Utah - David Eccles School of Business
Downloads 532 (52,991)
Citation 19

Abstract:

Loading...

Debt covenants; Dealscan; 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
Peter R. Demerjian, John Donovan and Melissa F. Lewis-Western
University of Illinois at Chicago, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business
Downloads 491 (58,048)
Citation 6

Abstract:

Loading...

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
University of Illinois at Chicago, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business

Abstract:

Loading...

income smoothing, debt contracting, financial covenants, technical default

9.

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
University of Illinois at Chicago
Downloads 429 (69,178)
Citation 12

Abstract:

Loading...

debt contracting, financial covenants, agency problems, renegotiation

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
University of Illinois at Chicago
Downloads 247 (127,236)
Citation 1

Abstract:

Loading...

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
University of Illinois at Chicago
Downloads 144 (209,016)

Abstract:

Loading...

Data Envelopment Analysis, Financial Accounting, DEA

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 Illinois at Chicago, University of Notre Dame - Department of Accountancy and University of Houston - Department of Accountancy & Taxation
Downloads 378 (79,558)
Citation 5

Abstract:

Loading...

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
University of Illinois at Chicago, University of Notre Dame - Department of Accountancy and University of Houston - Department of Accountancy & Taxation

Abstract:

Loading...

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

12.

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 Illinois at Chicago, University of Notre Dame - Department of Accountancy and Washington University in St. Louis
Downloads 258 (122,238)

Abstract:

Loading...

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

13.

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 Illinois at Chicago
Downloads 258 (122,238)
Citation 2

Abstract:

Loading...

debt contracting, covenants, accounting measurement

14.

Lender Capital Adequacy and Financial Covenant Strictness

Number of pages: 43 Posted: 11 Sep 2018
Peter R. Demerjian, Edward Owens and Matias Sokolowski
University of Illinois at Chicago, University of Utah - David Eccles School of Business and Emory University - Goizueta Business School
Downloads 153 (198,373)
Citation 1

Abstract:

Loading...

financial covenants, covenant violations, Tier 1 capital

15.

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
University of Illinois at Chicago
Downloads 38 (445,894)

Abstract:

Loading...

CDS, debt covenants, debt contracting