Peter R. Demerjian

University of Illinois at Chicago

601 South Morgan Street

University Hall, Room 2303

Chicago, IL 60607

United States

  • University of Illinois at Chicago

SCHOLARLY PAPERS

19

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13,064

SSRN CITATIONS
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Top 5,101

in Total Papers Citations

173

CROSSREF CITATIONS

85

Scholarly Papers (19)

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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 2,679 (5,663)
Citation 14

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Debt Covenants, Bank Debt, Default Risk, Financial Ratios

2.

Quantifying Managerial Ability: A New Measure and Validity Tests

Downloads 2,031 ( 8,940)
Citation 71

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 2,031 (8,762)
Citation 75

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

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Managerial Ability, Managerial Talent, Managerial Efficiency

3.

Managerial Ability and Earnings Quality

Accounting Review, Forthcoming
Number of pages: 51 Posted: 28 Jul 2010 Last Revised: 12 Dec 2012
Peter R. Demerjian, Melissa F. Lewis-Western, Baruch Lev and Sarah E. McVay
University of Illinois at Chicago, Brigham Young University - Marriott School of Business, New York University - Stern School of Business and University of Washington
Downloads 1,984 (9,263)
Citation 53

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Managerial ability, managerial efficiency, earnings quality, accruals quality

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 1,218 (19,860)
Citation 15

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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 Illinois at Chicago
Downloads 893 (31,310)
Citation 5

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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 Illinois at Chicago
Downloads 635 (49,654)
Citation 6

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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 Illinois at Chicago and University of Utah - David Eccles School of Business
Downloads 602 (53,244)
Citation 32

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Debt covenants; Dealscan; Covenant violation

8.

Income Smoothing and the Usefulness of Earnings for Monitoring in Debt Contracting

Downloads 528 ( 62,818)

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 528 (62,163)
Citation 7

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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

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income smoothing, debt contracting, financial covenants, technical default

9.

Calculating Efficiency with Financial Accounting Data: Data Envelopment Analysis for Accounting Researchers

Downloads 512 ( 65,258)
Citation 2

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 297 (121,747)
Citation 1

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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 Illinois at Chicago
Downloads 215 (168,655)
Citation 3

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Data Envelopment Analysis, Financial Accounting, DEA

10.

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 449 (76,706)
Citation 14

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debt contracting, financial covenants, agency problems, renegotiation

11.

Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159

Downloads 380 ( 93,223)
Citation 7

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 380 (92,500)
Citation 7

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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 Illinois at Chicago, 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

12.

Assessing the Accuracy of Forward-Looking Information in Debt Contract Negotiations: Management Forecast Accuracy and Private Loans

Number of pages: 52 Posted: 21 Jan 2015 Last Revised: 05 Jun 2020
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 292 (124,610)

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Debt Contracting; Cost of Debt; 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 271 (134,786)
Citation 3

Abstract:

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debt contracting, covenants, accounting measurement

14.

Lender Capital Adequacy and Financial Covenant Strictness

Number of pages: 47 Posted: 11 Sep 2018 Last Revised: 03 Jun 2020
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 263 (139,008)
Citation 2

Abstract:

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financial covenants, covenant violations, Tier 1 capital

15.

Consequences of Cov-Lite Loans

Number of pages: 52 Posted: 30 Apr 2020
Peter R. Demerjian, Eric Horne and Keehea Moon
University of Illinois at Chicago, University of Nevada, Reno - Department of Accounting and Information Systems and George Washington University - School of Business
Downloads 137 (251,046)

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covenants, cov-lite, agency conflicts, incomplete contracting

16.

Measuring Disclosure Investment Strategy: A Data Envelopment Analysis Approach

Number of pages: 58 Posted: 16 Apr 2020
Peter R. Demerjian, Simmi Mookerjee and Bryce Schonberger
University of Illinois at Chicago, University of Washington - Michael G. Foster School of Business and University of Colorado at Boulder - Leeds School of Business
Downloads 85 (346,740)

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data envelopment analysis, investment, voluntary disclosure, mandatory disclosure, proprietary costs, lawsuit

17.

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 52 (448,157)

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CDS, debt covenants, debt contracting

18.

Determinants of the Usefulness of Inside Debt in Debt Contract Design

Number of pages: 40 Posted: 07 Jul 2020
Peter R. Demerjian, Paige Harrington Patrick and Frances M. Tice
University of Illinois at Chicago, University of Illinois at Chicago - Department of Accounting and University of Colorado at Boulder - Department of Accounting
Downloads 49 (459,745)

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19.

The effect of the balance sheet approach on the usefulness of accounting information in assessing bank default risk

Number of pages: 57 Posted: 19 Apr 2021
Peter R. Demerjian, Kodai Ito and Akinobu Shuto
University of Illinois at Chicago, affiliation not provided to SSRN and University of Tokyo - Graduate School of Economics
Downloads 4 (735,266)

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balance sheet approach, regulatory capital adequacy ratio, bank regulation, rating