Peter R. Demerjian

University of Washington - Michael G. Foster School of Business

Assistant Professor

Box 353200

Seattle, WA 98195-3200

United States

SCHOLARLY PAPERS

14

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11,195

CITATIONS
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Top 9,778

in Total Papers Citations

44

Scholarly Papers (14)

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 2,408 (5,062)
Citation 5

Abstract:

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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 Washington - Michael G. Foster School of Business, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,870 (7,815)
Citation 8

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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 Washington - Michael G. Foster School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,761 (8,449)
Citation 12

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

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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 Washington - Michael G. Foster School of Business, Brigham Young University - Marriott School of Business and University of Washington
Downloads 1,131 (17,352)

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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
University of Washington - Michael G. Foster School of Business
Downloads 826 (27,607)
Citation 7

Abstract:

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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 Washington - Michael G. Foster School of Business
Downloads 559 (46,586)
Citation 3

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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 Washington - Michael G. Foster School of Business and University of Utah - David Eccles School of Business
Downloads 504 (53,106)
Citation 1

Abstract:

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Debt covenants; Dealscan; Covenant violation

8.

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 Washington - Michael G. Foster School of Business, University of Notre Dame - Department of Accountancy and Brigham Young University - Marriott School of Business
Downloads 454 (60,562)

Abstract:

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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 Washington - Michael G. Foster School of Business
Downloads 422 (66,169)
Citation 2

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
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 374 (75,592)
Citation 1

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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
University of Washington - Michael G. Foster School of Business, 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

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 Washington - Michael G. Foster School of Business
Downloads 193 (152,354)

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
University of Washington - Michael G. Foster School of Business
Downloads 99 (261,340)

Abstract:

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Data Envelopment Analysis, Financial Accounting, DEA

12.

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 254 (116,763)
Citation 1

Abstract:

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debt contracting, covenants, accounting measurement

13.

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 239 (124,152)

Abstract:

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

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 Washington - Michael G. Foster School of Business, University of Utah - David Eccles School of Business and Emory University - Goizueta Business School
Downloads 101 (256,111)

Abstract:

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financial covenants, covenant violations, Tier 1 capital