Regina Wittenberg Moerman

University of Southern California

2250 Alcazar Street

Los Angeles, CA 90089

United States

  • University of Southern California

SCHOLARLY PAPERS

24

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15,399

SSRN CITATIONS
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Top 3,305

in Total Papers Citations

208

CROSSREF CITATIONS

205

Scholarly Papers (24)

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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 2,470 (6,969)
Citation 43

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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 1,421 (16,910)
Citation 23

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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 1,206 (21,635)
Citation 11

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

4.

Accounting Quality and Debt Concentration

Ningzhong Li, Yun Lou, Clemens A Otto, and Regina Wittenberg-Moerman (2020) Accounting Quality and Debt Concentration. The Accounting Review. DOI/10.2308/tar-2017-0250, Forthcoming , Singapore Management University School of Accountancy Research Paper No. 2020-113
Number of pages: 52 Posted: 02 Dec 2014 Last Revised: 13 Jul 2020
Ningzhong Li, Yun Lou, Clemens A. Otto and Regina Wittenberg Moerman
University of Texas at Dallas, Singapore Management University - School of Accountancy, Singapore Management University - Lee Kong Chian School of Business and University of Southern California
Downloads 940 (30,991)
Citation 4

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5.

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 900 (32,975)
Citation 19

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

6.

Credit Default Swaps and Managers’ Voluntary Disclosure

Downloads 891 ( 33,402)
Citation 18

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, 2018
Number of pages: 51 Posted: 09 Jun 2014 Last Revised: 13 Jan 2018
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 891 (32,929)
Citation 18

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

Credit Default Swaps and Managers’ Voluntary Disclosure

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
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

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CDS Market, Credit Default Swaps, CDS Trading Initiation, Bank Monitoring, Private Lender Monitoring, Voluntary Disclosures, Earnings Forecasts, Management Forecasts

7.

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Downloads 831 ( 36,761)
Citation 37

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 831 (36,232)
Citation 37

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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

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

8.

The Informational Role of the Media in Private Lending

Downloads 800 ( 38,770)

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 800 (38,232)
Citation 31

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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

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

9.

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 778 (40,295)
Citation 6

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

10.

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 599 (56,895)
Citation 10

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

11.

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 587 (58,357)
Citation 5

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syndicated loan market, secondary loan market, loan trading, lenders' incentives, originate-to-distribute model of bank credit, reputation of the lead 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 578 (59,490)
Citation 9

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

13.

Making Sense of Soft Information: Interpretation Bias and Loan Quality

8th Miami Behavioral Finance Conference 2017, Harvard Business School Accounting & Management Unit Working Paper No. 18-110, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 84 Posted: 24 Mar 2017 Last Revised: 11 Sep 2019
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 568 (60,831)
Citation 12

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

14.

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 564 (61,365)
Citation 3

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bond analysts reports, bond analysts recommendations, bond market reactions

15.

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 556 (62,508)
Citation 16

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

16.

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 452 (80,636)
Citation 4

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Covenants, Covenant Restrictiveness, Comparability, Similarity, Bond Yields

17.

The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence From Lender and Manager Co-migration

The Accounting Review, Forthcoming
Number of pages: 79 Posted: 08 Dec 2015 Last Revised: 05 Oct 2018
Urooj Khan, Xinlei Li, Christopher D. Williams and Regina Wittenberg Moerman
University of Texas at Austin - Red McCombs School of Business, Hong Kong University of Science and Technology, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 366 (102,931)
Citation 8

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Bank lending, lender-manager relationship, debt contracting, information environment, accounting irregularity

18.

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

Downloads 241 (159,821)
Citation 13

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 241 (159,308)
Citation 13

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

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

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 14 Nov 2017
Aytekin Ertan, Maria Loumioti and Regina Wittenberg Moerman
London Business School, The University of Texas at Dallas and University of Southern California

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securitization; asset-backed securities; transparency; credit risk; credit standards; loan quality

19.

Institutional Dual-Holders and Managers’ Earnings Disclosure

Forthcoming, The Accounting Review https://doi.org/10.2308/TAR-2019-0623
Number of pages: 56 Posted: 22 Oct 2019 Last Revised: 10 Jun 2021
Leila Peyravan and Regina Wittenberg Moerman
Rice University - Jesse H. Jones Graduate School of Business and University of Southern California
Downloads 165 (225,522)

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Dual-holders, disclosure, informed trading

20.

The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency

Downloads 144 (252,415)
Citation 2

The Harmonization of Lending Standards within Banks through Mandated Loan-Level Transparency

Journal of Accounting & Economics (JAE), Vol. 71, No. 1, 2021
Number of pages: 54 Posted: 05 Jun 2019 Last Revised: 04 Jan 2021
Jung Koo Kang, Maria Loumioti and Regina Wittenberg Moerman
Harvard Business School, The University of Texas at Dallas and University of Southern California
Downloads 104 (322,454)
Citation 2

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transparency, external and internal reporting, credit term harmonization, learning, regulatory scrutiny

Lifting the Banking Veil: Credit Standards’ Harmonization Through Lending Transparency

ECB Working Paper No. 2367
Number of pages: 80 Posted: 24 Jan 2020
Jung Koo Kang, Maria Loumioti and Regina Wittenberg Moerman
Harvard Business School, The University of Texas at Dallas and University of Southern California
Downloads 40 (533,891)

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credit market, harmonization, learning, regulatory scrutiny, transparency

21.

Community Membership and Reciprocity in Lending: Evidence from Informal Markets

Downloads 133 (268,613)

Community Membership and Reciprocity in Lending: Evidence from Informal Markets

Chicago Booth Research Paper No. 21-09, Fama-Miller Working Paper
Number of pages: 62 Posted: 28 Jan 2021 Last Revised: 27 Jul 2021
Rimmy E. Tomy and Regina Wittenberg Moerman
University of Chicago and University of Southern California
Downloads 117 (296,646)

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Trade Credit, Informal Economies, Lending, Reciprocity, India, Iewduh, Community Enforcement, Asymmetric Information

Community Membership and Reciprocity in Lending: Evidence from Informal Markets

University of Chicago, Becker Friedman Institute for Economics Working Paper No. 2021-114
Number of pages: 63 Posted: 30 Sep 2021
Rimmy E. Tomy and Regina Wittenberg Moerman
University of Chicago and University of Southern California
Downloads 16 (693,869)

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Trade Credit, Informal Economies, Lending, Reciprocity, India, Iewduh, Community Enforcement, Asymmetric Information

22.

Strategic Syndication: Is Bad News Shared in Loan Syndicates?

Number of pages: 51 Posted: 23 Sep 2020 Last Revised: 17 Mar 2021
Andrea K. Down, Christopher D. Williams and Regina Wittenberg Moerman
University of Toronto - Rotman School of Management, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 117 (295,185)
Citation 1

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Syndicated loan market, Lead arrangers, Freedom of Information Act, Disclosure, FDA, Open Government Initiative, Informational advantage, Syndicate participants

23.

CDS Trading and Non-Relationship Lending Dynamics

Review of Accounting Studies (Forthcoming)
Number of pages: 47 Posted: 09 Apr 2020
Jung Koo Kang, Christopher D. Williams and Regina Wittenberg Moerman
Harvard Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 92 (346,634)

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credit default swaps, CDS market, non-relationship lending, debt contracts, adverse selection, bank monitoring, cross-selling

24.

Contracting in the Dark: The Rise of Public-Side Lenders in the Syndicated Loan Market

Posted: 06 Oct 2021
Hami Amiraslani, John Donovan, Matthew Phillips and Regina Wittenberg Moerman
INSEAD, University of Notre Dame - Department of Accountancy, University of Miami Business School and University of Southern California

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public-side lenders, loan screening and monitoring, private information, information barriers, control rights, institutional lenders, syndicated lending, information asymmetry, regulatory oversight