# Debt

##  Debt

- Christine Cuny, Even-Tov, Omri, and Watts, Edward, "[From implicit to explicit: The impact of disclosure requirements on hidden transaction costs](https://www.stern.nyu.edu/sites/default/files/assets/documents/Cuny%20EvenTov%20Watts%202021.pdf)," Journal of Accounting Research, Vol. 59: 2021.
- Ilan Guttman, Ivan Marinovic, "[Debt contracts in the presence of performance manipulation](https://www.stern.nyu.edu/sites/default/files/assets/documents/RAST%202018%20-%20Optimal%20Debt%20Contracts%20in%20the%20Presence%20of%20Performance%20Manipulation.pdf)," Review of Accounting Studies, Vol. 23**,** 1005–1041: 2018.