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Financial covenants in the markets for public and private debt

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References

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1986Accounting Information in the Market for Debt84 cited
1998Utilisation and restrictiveness of covenants in Australian private debt contracts56 cited

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2010Determinants of the Accounting Choice between Alternative Reporting Methods for Interests in Jointly Controlled Entities42 cited
2017IFRS adoption: A costly change that keeps on costing38 cited
2017Pound of Flesh? Debt Contract Strictness and Family Firms31 cited
2013What do we know about the role of financial reporting in debt contracting and debt covenants?30 cited
2015What drives the allocation of the purchase price to goodwill?30 cited

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2010

The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment

25 cited

2017Structural changes in covenants through the adoption of IFRS in Brazil21 cited