Earnings management to avoid debt covenant violations and future performance
Year of publication: |
2022
|
---|---|
Authors: | Dyreng, Scott D. ; Hillegeist, Stephen A. ; Penalva, Fernando |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 31.2022, 2, p. 311-343
|
Subject: | Debt covenants violations | Earnings management | Future firm performance | Bilanzpolitik | Accounting policy | Unternehmenserfolg | Firm performance |
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