Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Year of publication: |
2013
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Authors: | Jha, Anand |
Published in: |
Journal of accounting, auditing & finance. - Thousand Oaks, Calif. : Sage, ISSN 0148-558X, ZDB-ID 83166-9. - Vol. 28.2013, 4, p. 369-396
|
Subject: | debt-covenants | debt-covenant hypothesis | earnings management | discretionary accruals | bargaining | Bilanzpolitik | Accounting policy | Rückstellung | Accrual | Schätzung | Estimation | Gewinn | Profit |
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