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Debt covenants and accounting choice

10 references·9 citing·36 second hop

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References

1985Positive Accounting Theory5,837 cited
1979On financial contracting2,901 cited
1981An income strategy approach to the positive theory of accounting standard setting/choice436 cited
1990Accounting-based constraints in public and private debt agreements415 cited
1990Effectiveness of accounting-based dividend covenants294 cited
1990An empirical examination of debt covenant restrictions and accounting-related debt proxies277 cited
1981Evidence of the impact of mandatory changes in accounting principles on corporate loan agreements224 cited
1990Aggregation of test statistics216 cited
1981Evidence on the effect of bond covenants and management compensation contracts on the choice of accounting techniques196 cited
1984Mandated accounting changes and debt covenants103 cited

Cited by

2005Restrictive Covenants Included in Public Debt Agreements: An Empirical Investigation48 cited
1996Financial contracts, opportunism, and disclosure management47 cited
1994The magnitudes of financial statement effects and accounting choice45 cited
1994An empirical investigation of the role of indenture provisions in determining bond ratings42 cited
2004

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Covenants and Small Business Lending: The Finnish Case

39 cited

2015The effect of financial factors on firms’ financial and tax reporting decisions33 cited

1998Firms' Choice of Estimation Parameters: Empirical Evidence from SFAS 10626 cited

2022Earnings management by family firms to meet the debt covenants: evidence from India25 cited

1992Characteristics of early and late adopters of pension accounting standard SFAS No. 87*21 cited