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Debt-covenant violations and managers' accounting responses

8 references·16 citing·26 second hop

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References

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1994Debt covenant violation and manipulation of accruals2,773 cited
1994Accounting earnings and cash flows as measures of firm performance2,584 cited
1990Positive Accounting Theory: A Ten Year Perspective.2,388 cited

Cited by

1995Managerial ownership, accounting choices, and informativeness of earnings1,517 cited
2010The role of information and financial reporting in corporate governance and debt contracting1,516 cited
2005Equity Incentives and Earnings Management1,449 cited
2008Accounting Quality and Debt Contracting1,296 cited
2000Value Investing: The Use of Historical Financial Statement Information to Separate Winners from Losers1,204 cited
2002Large–Sample Evidence on the Debt Covenant Hypothesis1,121 cited
2008The Information Role of Conservatism1,115 cited
2013

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Earnings quality: Evidence from the field

1,102 cited

2007Why do corporate managers misstate financial statements? The role of option compensation and other factors1,005 cited

2000Research design issues in earnings management studies998 cited

2004Auditor choice and the cost of debt capital for newly public firms997 cited

2001Empirical tax research in accounting956 cited

2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited

2002Financial Accounting Information and Corporate Governance849 cited

2012Creditor Control Rights, Corporate Governance, and Firm Value836 cited

2005Internal governance structures and earnings management817 cited