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debt covenant hypothesis
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Lau, Chee Kwong
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ECONIS (ZBW)
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Financial reporting, debt covenants and convertible debts
Lau, Chee Kwong
- In:
Asian review of accounting
31
(
2023
)
2
,
pp. 256-275
Persistent link: https://www.econbiz.de/10014281376
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2
The economic consequences of IFRS 16 adoption : the role of gearing restriction in debt covenants
Lau, Chee Kwong
- In:
Journal of applied accounting research
24
(
2023
)
3
,
pp. 464-482
Persistent link: https://www.econbiz.de/10014295023
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3
Do borrowers intentionally avoid covenant violations? : a reexamination of the
debt
covenant
hypothesis
Bordeman, Adam
;
Demerjian, Peter
- In:
Journal of accounting research
60
(
2022
)
5
,
pp. 1741-1774
Persistent link: https://www.econbiz.de/10013465581
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4
Debt covenant slack and ex-post conditional accounting conservatism
Kim, Bong Hwan
- In:
Accounting and business research
50
(
2020
)
2
,
pp. 111-134
Persistent link: https://www.econbiz.de/10012226215
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5
Earnings management around debt-covenant violations : an empirical investigation using a large sample of quarterly data
Jha, Anand
- In:
Journal of accounting, auditing & finance
28
(
2013
)
4
,
pp. 369-396
Persistent link: https://www.econbiz.de/10010228831
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