Do borrowers intentionally avoid covenant violations? : a reexamination of the debt covenant hypothesis
Year of publication: |
2022
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Authors: | Bordeman, Adam ; Demerjian, Peter |
Published in: |
Journal of accounting research. - Oxford [u.a.] : Wiley-Blackwell, ISSN 1475-679X, ZDB-ID 2060654-0. - Vol. 60.2022, 5, p. 1741-1774
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Subject: | debt contracting | debt covenant hypothesis | financial covenants | Kredit | Credit | Fremdkapital | Debt financing | Vertrag | Contract | Internationale Staatsschulden | International sovereign debt | Verbindlichkeiten | Corporate debt |
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