Regina Wittenberg Moerman

University of Southern California

Los Angeles, CA 90089

United States

SCHOLARLY PAPERS

18

DOWNLOADS
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11,762

CITATIONS
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Top 6,082

in Total Papers Citations

83

Scholarly Papers (18)

1.

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Journal of Accounting Research, forthcoming.
Number of pages: 52 Posted: 18 Aug 2009 Last Revised: 07 Sep 2010
Anna M. Costello and Regina Wittenberg Moerman
University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 2,192 (4,800)
Citation 24

Abstract:

financial reporting quality, debt contracting, internal control reports, a material internal control weakness, the syndicated loan market

2.

The Role of Information Asymmetry and Financial Reporting Quality in Debt Trading: Evidence from the Secondary Loan Market

The Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 55 Posted: 24 Jan 2006 Last Revised: 21 Sep 2008
Regina Wittenberg Moerman
University of Southern California
Downloads 1,205 (11,541)
Citation 1

Abstract:

secondary loan trading, syndicated loans, information asymmetry, timely loss recognition, accounting conservatism

3.

The Impact of Information Asymmetry on Debt Pricing and Maturity

Number of pages: 63 Posted: 20 Jan 2006 Last Revised: 11 Nov 2009
Regina Wittenberg Moerman
University of Southern California
Downloads 879 (16,385)
Citation 1

Abstract:

information asymmetry, cost of capital, cost of debt capital, debt maturity, disclosure, financial reporting quality, syndicated loans, loan trading

4.

Media Coverage and the Stock Market Valuation of TARP Participating Banks

European Accounting Review Forthcoming, Chicago Booth Research Paper No. 10-10
Number of pages: 47 Posted: 07 Mar 2010 Last Revised: 12 Mar 2015
Jeffrey Ng, Florin P. Vasvari and Regina Wittenberg Moerman
Hong Kong Polytechnic University - School of Accounting and Finance, London Business School and University of Southern California
Downloads 781 (21,821)
Citation 8

Abstract:

Capital Purchase Program, Capital Infusion, Valuation, Investor Sentiment, Media

5.

Debt Analysts’ Views of Debt-Equity Conflicts of Interest

The Accounting Review, Forthcoming, Chicago Booth Research Paper No. 10-13
Number of pages: 54 Posted: 15 Mar 2010 Last Revised: 30 Sep 2013
Gus De Franco, Florin P. Vasvari, Dushyantkumar Vyas and Regina Wittenberg Moerman
Tulane University - A.B. Freeman School of Business, London Business School, University of Toronto - Rotman School of Management and University of Southern California
Downloads 642 (28,826)
Citation 2

Abstract:

debt analysts, equity analysts, debt-equity conflict events, bond volume, bond yield, CDS spreads

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Journal of Accounting Research, 54, 2016
Number of pages: 59 Posted: 13 Oct 2015 Last Revised: 10 Jun 2016
Hans Bonde Christensen, Valeri V. Nikolaev and Regina Wittenberg Moerman
University of Chicago - Booth School of Business, University of Chicago Booth School of Business and University of Southern California
Downloads 590 (36,229)
Citation 2

Abstract:

Financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Journal of Accounting Research, Vol. 54, No. 2, 2016
Posted: 15 Jul 2016
Hans Bonde Christensen, Regina Wittenberg Moerman and Valeri V. Nikolaev
University of Chicago - Booth School of Business, University of Southern California and University of Chicago Booth School of Business

Abstract:

financial contracting, incomplete contracts, accounting-based covenants, control allocation, contracting on accounting information

The Informational Role of the Media in Private Lending

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 05 Jan 2014 Last Revised: 10 Jun 2016
Robert M. Bushman, Christopher D. Williams and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 584 (36,700)

Abstract:

media, relationship lending, syndicate structure, lead arranger, sentiment

The Informational Role of the Media in Private Lending

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Robert M. Bushman, Christopher D. Williams and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California

Abstract:

Media; Relationship Lending; Syndicate Structure; Lead Arranger; Sentiment

8.

The Informational Role of Bond Analysts

Journal of Accounting Research, Forthcoming
Number of pages: 55 Posted: 20 Mar 2008 Last Revised: 13 Jul 2009
Gus De Franco, Florin P. Vasvari and Regina Wittenberg Moerman
Tulane University - A.B. Freeman School of Business, London Business School and University of Southern California
Downloads 544 (40,867)
Citation 10

Abstract:

bond analysts reports, bond analysts recommendations, bond market reactions

9.

Price Discovery and Dissemination of Private Information by Loan Syndicate Participants

Journal of Accounting Research, Vol. 48 No. 5 December 2010
Number of pages: 71 Posted: 22 Mar 2009 Last Revised: 07 Sep 2017
Robert M. Bushman, Abbie J. Smith and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School, University of Chicago - Booth School of Business and University of Southern California
Downloads 516 (43,763)
Citation 15

Abstract:

price discovery, syndicated loan market, private information in the loan market, institutional investors, earnings announcements, secondary loan market

10.

Does Secondary Loan Market Trading Destroy Lenders’ Incentives?

Chicago Booth Research Paper No. 09-45
Number of pages: 56 Posted: 03 Nov 2009 Last Revised: 02 Sep 2012
Robert M. Bushman and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School and University of Southern California
Downloads 460 (44,147)
Citation 3

Abstract:

syndicated loan market, secondary loan market, loan trading, lenders' incentives, originate-to-distribute model of bank credit, reputation of the lead arranger of syndication

11.

The Role of Bank Reputation in 'Certifying' Future Performance Implications of Borrowers' Accounting Numbers

Journal of Accounting Research, 2012, Volume 50, Issue 4, 883-930.
Number of pages: 69 Posted: 03 Jan 2011 Last Revised: 16 May 2016
Robert M. Bushman and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School and University of Southern California
Downloads 447 (46,925)
Citation 2

Abstract:

bank reputation, earnings quality, earnings persistence, syndicated loan market, debt contracting, bank certification, arranger of syndication

12.

Dynamic Threshold Values in Earnings-Based Covenants

Journal of Accounting & Economics (JAE), Forthcoming, Chicago Booth Research Paper No. 12-40
Number of pages: 55 Posted: 14 Aug 2012 Last Revised: 24 Jul 2015
Ningzhong Li, Florin P. Vasvari and Regina Wittenberg Moerman
University of Texas at Dallas, London Business School and University of Southern California
Downloads 437 (42,654)
Citation 3

Abstract:

syndicated loans, financial covenants, covenant threshold trend, signaling hypothesis, incomplete debt contracting theory

13.

CDS Trading and Managers’ Voluntary Disclosure

Chicago Booth Research Paper No. 14-15, Rotman School of Management Working Paper No. 2447220, Singapore Management University School of Accountancy Research Paper No. 2015-27, 2015 Canadian Academic Accounting Association (CAAA) Annual Conference
Number of pages: 60 Posted: 10 Aug 2017
Jae B. Kim, Pervin K. Shroff, Dushyantkumar Vyas and Regina Wittenberg Moerman
Lehigh University - College of Business & Economics, University of Minnesota - Twin Cities - Carlson School of Management, University of Toronto - Rotman School of Management and University of Southern California
Downloads 297 (35,546)

Abstract:

the CDS market; actively traded CDS contracts; voluntary disclosures; earnings forecasts; firm-initiated press releases

14.

Accounting Quality and Debt Concentration: Evidence from Internal Control Weakness Disclosures

HEC Paris Research Paper No. 2015-1078
Number of pages: 56 Posted: 02 Dec 2014 Last Revised: 03 Aug 2017
Ningzhong Li, Yun Lou, Clemens A. Otto and Regina Wittenberg Moerman
University of Texas at Dallas, Singapore Management University, Singapore Management University and University of Southern California
Downloads 223 (48,029)

Abstract:

15.

Similarity in Bond Covenants

Rotman School of Management Working Paper No. 2288723
Number of pages: 67 Posted: 04 Jul 2013 Last Revised: 02 Jul 2016
Gus De Franco, Florin P. Vasvari, Dushyantkumar Vyas and Regina Wittenberg Moerman
Tulane University - A.B. Freeman School of Business, London Business School, University of Toronto - Rotman School of Management and University of Southern California
Downloads 208 (81,731)

Abstract:

Covenants, Covenant Restrictiveness, Comparability, Similarity, Bond Yields

16.

Making Sense of Soft Information: Interpretation Bias and Ex-Post Lending Outcomes

Number of pages: 73 Posted: 24 Mar 2017
Dennis Campbell, Maria Loumioti and Regina Wittenberg Moerman
Harvard University - Accounting & Control Unit, The University of Texas at Dallas and University of Southern California
Downloads 0 (139,043)

Abstract:

Soft information, credit outcomes, cognitive constraints, interpretation and processing bias

17.

Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative

Journal of Accounting Research, 2017
Number of pages: 56 Posted: 12 Dec 2015 Last Revised: 16 Dec 2016
Aytekin Ertan, Maria Loumioti and Regina Wittenberg Moerman
London Business School, The University of Texas at Dallas and University of Southern California
Downloads 0 (154,894)

Abstract:

Securitization; Asset-backed securities; Transparency; Credit risk; Credit standards; Loan quality

18.

Co-Migration and the Benefits of Relationships in Bank Lending

Columbia Business School Research Paper No. 15-98
Number of pages: 50 Posted: 08 Dec 2015
Urooj Khan, Xinlei Li, Christopher D. Williams and Regina Wittenberg Moerman
Columbia Business School - Accounting, Business Law & Taxation, Columbia University - Columbia Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 0 (147,791)

Abstract:

Bank lending, lender-manager relationship, debt contracting, top management