Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
Year of publication: |
2011
|
---|---|
Authors: | Demerjian, Peter R. |
Published in: |
Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101. - Vol. 52.2011, 2, p. 178-202
|
Publisher: |
Elsevier |
Subject: | Debt contracting | Covenants | Accounting standards | Balance sheet |
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