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ArticleDebt covenants and accounting choice

Joy Begley1990

Article1990

Debt covenants and accounting choice

54 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

1985Positive Accounting Theory 1979On financial contracting 1981An income strategy approach to the positive theory of accounting standard setting/choice 1990Accounting-based constraints in public and private debt agreements 1990Effectiveness of accounting-based dividend covenants 1990An empirical examination of debt covenant restrictions and accounting-related debt proxies 1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements 1990Aggregation of test statistics

Cited by

2005Restrictive Covenants Included in Public Debt Agreements: An Empirical Investigation 1996Financial contracts, opportunism, and disclosure management 1994The magnitudes of financial statement effects and accounting choice 1994An empirical investigation of the role of indenture provisions in determining bond ratings 2004Covenants and Small Business Lending: The Finnish Case 2015The effect of financial factors on firms’ financial and tax reporting decisions

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Year1990

Typearticle

Published1990-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations54

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(90)90044-5

openalex_workW2018870534

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1998Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS 106

2022Earnings management by family firms to meet the debt covenants: evidence from India