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Debt covenant violation and manipulation of accruals · Study

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ArticleDebt covenant violation and manipulation of accruals

Mark L. DeFond1994

Article1994

Debt covenant violation and manipulation of accruals

Mark L. DeFond · James J. Jiambalvo

2,773 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Financial Distress and Bankruptcy Prediction Corporate Governance and Financial Management

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References

1991Earnings Management During Import Relief Investigations 1985Positive Accounting Theory 1985The effect of bonus schemes on accounting decisions 1979On financial contracting

Cited by

2005Performance matched discretionary accrual measures 2003Earnings Management through Real Activities Manipulation 1999A Review of the Earnings Management Literature and Its Implications for Standard Setting 2002Audit committee, board of director characteristics, and earnings management 2010Understanding earnings quality: A review of the proxies, their determinants and their consequences 1997Earnings management to avoid earnings decreases and losses 2012Detecting Earnings Management 1998The Effect of Audit Quality on Earnings Management*

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Details

Year1994

Typearticle

Published1994-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations2,773

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

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doi10.1016/0165-4101(94)90008-6

openalex_workW2048219031

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