Do debt covenants constrain borrowings prior to violation? : evidence from SFAS 160
Year of publication: |
2019
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Authors: | Cohen, Moshe ; Katz, Sharon P. ; Mutlu, Sunay ; Sadka, Gil |
Published in: |
The accounting review : a publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 2, p. 133-156
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Subject: | debt | convenants | financial constraints | leverage | investments | default | Liquiditätsbeschränkung | Liquidity constraint | Fremdkapital | Debt financing | Öffentliche Schulden | Public debt | Kapitalstruktur | Capital structure | Kredit | Credit | Internationale Staatsschulden | International sovereign debt | Kreditrationierung | Credit rationing |
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