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Utilisation and restrictiveness of covenants in Australian private debt contracts

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1986Accounting Information in the Market for Debt84 cited

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2006Financial covenants in the markets for public and private debt57 cited
2004The Impact of the Change to International Accounting Standards on Debt Covenants: A UK Perspective155 cited
2009The Effect of Board Structure and Institutional Ownership Structure on Earnings Management52 cited
2018The effect of ownership composition on earnings management: evidence for the Mexican stock exchange50 cited
1999Asset Revaluations and Debt Contracting48 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
2010The Value of High Quality Auditing in Enforcing and Implementing IFRS: The Case of Goodwill Impairment25 cited
2005Institutional Ownership and Income Smoothing: Australian Evidence24 cited
2017Structural changes in covenants through the adoption of IFRS in Brazil21 cited
2006Intangible Assets: Diversity of Practices and Potential Impacts from AIFRS Adoption21 cited
2018Accounting for financial instruments with characteristics of debt and equity: finding a way forward18 cited
2015A Contemporary View of Corporate Finance Theory, Empirical Evidence and Practice

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18 cited

2010Effects of Corporate Ownership Structure on Earnings Conservatism17 cited

2018Board monitoring and covenant restrictiveness in private debt contracts during the global financial crisis16 cited