Debt
- Christine Cuny, Even-Tov, Omri, and Watts, Edward, "From implicit to explicit: The impact of disclosure requirements on hidden transaction costs," Journal of Accounting Research, Vol. 59: 2021.
- Ilan Guttman, Ivan Marinovic, "Debt contracts in the presence of performance manipulation," Review of Accounting Studies, Vol. 23, 1005–1041: 2018.