Purpose: The purpose of this study is to investigate the relationship between off-balance-sheet (OBS) operating leases and long-term debt by analyzing firms’ debt risk profiles measured by the constraints on firms in the financial ratios in their debt covenants. Design/methodology/approach:...

Purpose: The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants. Design/methodology/approach: Using private loan deal observations obtained from the...

This article explores how classroom configuration and instructional technologies (IT) can be used to leverage good practices in accounting education and improve core competencies of undergraduate students. The Seven Principles for Good Practice in Undergraduate Education, (Chickering and Gamson...

Purpose – The purpose of this paper is to investigate how fair value reporting and increased managerial discretion under the new goodwill accounting affect the asymmetric timeliness of earnings;, i.e. accounting conservatism. Design/methodology/approach – Various empirical models are applied...

Intensifying competition for air transportation passengers has led airports to research optimal designs and determine the infrastructure expansion capacities of their terminals. As a result, many researchers have studied this subject from a variety of perspectives. In this study, we propose an...