کد مقاله | کد نشریه | سال انتشار | مقاله انگلیسی | نسخه تمام متن |
---|---|---|---|---|
5086850 | 1478193 | 2011 | 25 صفحه PDF | دانلود رایگان |
عنوان انگلیسی مقاله ISI
Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
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کلمات کلیدی
موضوعات مرتبط
علوم انسانی و اجتماعی
مدیریت، کسب و کار و حسابداری
حسابداری
پیش نمایش صفحه اول مقاله
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چکیده انگلیسی
ⶠIn recent years, balance sheet covenants are used less frequently in debt agreements. ⶠI consider the role of accounting standards in this decline. ⶠSpecifically, I examine whether the shift to the “balance sheet approach” has influenced covenants. ⶠI find that accounting standards are associated with balance sheet covenant use. ⶠThe same is not true of income statement covenant use, which has not changed.
ناشر
Database: Elsevier - ScienceDirect (ساینس دایرکت)
Journal: Journal of Accounting and Economics - Volume 52, Issues 2â3, November 2011, Pages 178-202
Journal: Journal of Accounting and Economics - Volume 52, Issues 2â3, November 2011, Pages 178-202
نویسندگان
Peter R. Demerjian,