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ArticleMandated accounting changes and debt covenants

Thomas Z. Lys1984

Article1984

Mandated accounting changes and debt covenants

103 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Corporate Finance and Governance Accounting Theory and Financial Reporting

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References

1976Theory of the firm: Managerial behavior, agency costs and ownership structure 1973The Pricing of Options and Corporate Liabilities 1977Determinants of corporate borrowing 1996Production, Information Costs and Economic Organization 1981The relationship between return and market value of common stocks 1976The valuation of options for alternative stochastic processes 1979On financial contracting 1977Estimating betas from nonsynchronous data

Cited by

1992Accounting choice theory and market-based research in accounting 1990Efficient contracting and the choice of accounting method in the oil and gas industry 1992The Valuation of the Deferred Tax Liability: Evidence from the Stock Market.1995Mandated accounting changes and managerial discretion 1986Accounting for leases by lessees 1996An investigation of capital market reactions to pronouncements on fair value accounting

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Details

Year1984

Typearticle

Published1984-04-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations103

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(84)90019-3

openalex_workW1593308494

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1999The effect of accounting-based debt covenants on equity valuation

2004The Sarbanes-Oxley Act of 2002 and Security Market Behavior: Early Evidence