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Factors affecting the scope and initial tightness of covenant restrictions in private lending agreements*

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References

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Cited by

2011Debt Covenant Slack and Real Earnings Management48 cited
2005Restrictive Covenants Included in Public Debt Agreements: An Empirical Investigation48 cited
1998The role of accrual accounting in restricting dividends to shareholders43 cited
2007Financial Ratios and Credit Risk: The Selection of Financial Ratio Covenants in Debt Contracts37 cited
1995

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The Incidence of Accounting-based Covenants in UK Public Debt Contracts: An Empirical Analysis

35 cited

2013What do we know about the role of financial reporting in debt contracting and debt covenants?30 cited

2009Family firms, debtholder–shareholder agency costs and the use of covenants in private debt26 cited

2021What's my style? Supply‐side determinants of debt covenant inclusion19 cited

2017Debt covenant design and creditor control rights: Evidence from the tightest covenant18 cited

1993Earnings Management Under Pension Accounting Standards: SFAS 87 versus APB 818 cited

2022Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis17 cited

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