Regina Wittenberg Moerman

University of Southern California

2250 Alcazar Street

Los Angeles, CA 90089

United States

  • University of Southern California

SCHOLARLY PAPERS

21

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14,144

SSRN CITATIONS
Rank 3,483

SSRN RANKINGS

Top 3,483

in Total Papers Citations

150

CROSSREF CITATIONS

199

Scholarly Papers (21)

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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 2,414 (5,935)
Citation 36

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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 1,408 (14,349)
Citation 15

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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 1,154 (19,427)
Citation 10

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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 891 (28,349)
Citation 17

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

5.

Credit Default Swaps and Managers’ Voluntary Disclosure

Downloads 868 ( 29,394)
Citation 13

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 868 (28,951)
Citation 13

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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

6.

Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

Downloads 774 ( 34,489)

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 774 (33,967)
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

7.

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 761 (35,264)
Citation 6

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

8.

The Informational Role of the Media in Private Lending

Downloads 742 ( 36,515)

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 742 (35,969)
Citation 22

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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.

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 725 (37,688)
Citation 4

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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 575 (51,268)
Citation 9

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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 565 (52,367)
Citation 4

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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 564 (52,482)
Citation 6

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

13.

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 557 (53,315)
Citation 2

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bond analysts reports, bond analysts recommendations, bond market reactions

14.

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 545 (54,797)
Citation 13

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

15.

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 530 (56,826)
Citation 11

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

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 414 (76,981)
Citation 3

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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
Columbia Business School - Accounting, Business Law & Taxation, Hong Kong University of Science and Technology, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 322 (102,519)
Citation 7

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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 223 (149,919)

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 223 (149,496)
Citation 7

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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.

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

Downloads 70 (358,057)
Citation 2

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

Number of pages: 75 Posted: 05 Jun 2019 Last Revised: 23 Sep 2019
Jung Koo Kang, Maria Loumioti and Regina Wittenberg Moerman
University of Southern California - Marshall School of Business, The University of Texas at Dallas and University of Southern California
Downloads 52 (421,483)
Citation 2

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transparency, credit term convergence, harmonization, credit market integration, 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
University of Southern California - Marshall School of Business, The University of Texas at Dallas and University of Southern California
Downloads 18 (600,318)

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credit market, harmonization, learning, regulatory scrutiny, transparency

20.

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
University of Southern California - Marshall School of Business, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 42 (452,656)

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

21.

Institutional Dual-Holders and Managers’ Earnings Disclosure

Posted: 22 Oct 2019
Regina Wittenberg Moerman and Leila Peyravan
University of Southern California and Rice University - Jesse H. Jones Graduate School of Business

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