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There are 21486 results for: content related to: Capital Versus Performance Covenants in Debt Contracts

  1. You have free access to this content
    The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

    Journal of Accounting Research

    Volume 49, Issue 1, March 2011, Pages: 97–136, ANNA M. COSTELLO and REGINA WITTENBERG-MOERMAN*

    Version of Record online : 6 DEC 2010, DOI: 10.1111/j.1475-679X.2010.00388.x

  2. Price Discovery and Dissemination of Private Information by Loan Syndicate Participants

    Journal of Accounting Research

    Volume 48, Issue 5, December 2010, Pages: 921–972, ROBERT M. BUSHMAN, ABBIE J. SMITH and REGINA WITTENBERG-MOERMAN

    Version of Record online : 19 AUG 2010, DOI: 10.1111/j.1475-679X.2010.00384.x

  3. Debt Covenants and Accounting Conservatism

    Journal of Accounting Research

    Volume 48, Issue 1, March 2010, Pages: 51–89, VALERI V. NIKOLAEV

    Version of Record online : 14 OCT 2009, DOI: 10.1111/j.1475-679X.2009.00359.x

  4. You have free access to this content
    Auditor Quality and Debt Covenants

    Contemporary Accounting Research

    Volume 34, Issue 1, Spring 2017, Pages: 154–185, Ashok Robin, Qiang Wu and Hao Zhang

    Version of Record online : 1 SEP 2016, DOI: 10.1111/1911-3846.12243

  5. Institutional Differences and International Private Debt Markets: A Test Using Mandatory IFRS Adoption

    Journal of Accounting Research

    Volume 54, Issue 3, June 2016, Pages: 679–723, ANNA BERGMAN BROWN

    Version of Record online : 5 APR 2016, DOI: 10.1111/1475-679X.12111

  6. You have free access to this content
    Corporate Loan Securitization and the Standardization of Financial Covenants

    Journal of Accounting Research

    Volume 56, Issue 1, March 2018, Pages: 45–83, ZAHN BOZANIC, MARIA LOUMIOTI and FLORIN P. VASVARI

    Version of Record online : 15 DEC 2017, DOI: 10.1111/1475-679X.12186

  7. Fair Value Accounting and Debt Contracting: Evidence from Adoption of SFAS 159

    Journal of Accounting Research

    Volume 54, Issue 4, September 2016, Pages: 1041–1076, PETER R. DEMERJIAN, JOHN DONOVAN and CHAD R. LARSON

    Version of Record online : 27 JUN 2016, DOI: 10.1111/1475-679X.12126

  8. The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting

    Contemporary Accounting Research

    Volume 33, Issue 2, Summer 2016, Pages: 644–681, Hyun A. Hong, Mingyi Hung and Jieying Zhang

    Version of Record online : 29 AUG 2015, DOI: 10.1111/1911-3846.12169

  9. Contractibility and Transparency of Financial Statement Information Prepared Under IFRS: Evidence from Debt Contracts Around IFRS Adoption

    Journal of Accounting Research

    Volume 53, Issue 5, December 2015, Pages: 915–963, RAY BALL, XI LI and LAKSHMANAN SHIVAKUMAR

    Version of Record online : 28 OCT 2015, DOI: 10.1111/1475-679X.12095

  10. The Impact of Dividend Covenants on Investment and Operating Performance

    Journal of Business Finance & Accounting

    Volume 43, Issue 3-4, March-April 2016, Pages: 414–447, Boochun Jung, Woo-Jong Lee and Yanhua Sunny Yang

    Version of Record online : 27 APR 2016, DOI: 10.1111/jbfa.12172

  11. Growth Opportunities and the Choice of Leverage, Debt Maturity, and Covenants

    The Journal of Finance

    Volume 62, Issue 2, April 2007, Pages: 697–730, MATTHEW T. BILLETT, TAO-HSIEN DOLLY KING and DAVID C. MAUER

    Version of Record online : 20 MAR 2007, DOI: 10.1111/j.1540-6261.2007.01221.x

  12. The Ex-Ante Monitoring Role of Accounting Covenants in Public Debt

    Journal of Business Finance & Accounting

    Volume 43, Issue 7-8, July/August 2016, Pages: 803–829, Zahn Bozanic

    Version of Record online : 28 SEP 2016, DOI: 10.1111/jbfa.12208

  13. Accounting Information in Financial Contracting: The Incomplete Contract Theory Perspective

    Journal of Accounting Research

    Volume 54, Issue 2, May 2016, Pages: 397–435, HANS B. CHRISTENSEN, VALERI V. NIKOLAEV and REGINA WITTENBERG-MOERMAN

    Version of Record online : 29 MAR 2016, DOI: 10.1111/1475-679X.12108

  14. Negotiated Measurement Rules in Debt Contracts

    Journal of Accounting Research

    Volume 48, Issue 5, December 2010, Pages: 1103–1144, NINGZHONG LI

    Version of Record online : 23 SEP 2010, DOI: 10.1111/j.1475-679X.2010.00386.x

  15. Performance Measures in Earnings-Based Financial Covenants in Debt Contracts

    Journal of Accounting Research

    Volume 54, Issue 4, September 2016, Pages: 1149–1186, NINGZHONG LI

    Version of Record online : 27 JUN 2016, DOI: 10.1111/1475-679X.12125

  16. Is it the Law or the Lawyers? Investment Covenants around the World*

    European Financial Management

    Volume 12, Issue 4, September 2006, Pages: 535–574, Douglas Cumming and Sofia Johan

    Version of Record online : 10 AUG 2006, DOI: 10.1111/j.1468-036X.2006.00331.x

  17. Racially Restrictive Covenants—Were They Dignity Takings?

    Law & Social Inquiry

    Volume 41, Issue 4, Fall 2016, Pages: 939–955, Carol M. Rose

    Version of Record online : 12 MAY 2016, DOI: 10.1111/lsi.12192

  18. Direct Evidence on the Informational Properties of Earnings in Loan Contracts

    Journal of Accounting Research

    Volume 55, Issue 2, May 2017, Pages: 371–406, SCOTT D. DYRENG, RAHUL VASHISHTHA and JOSEPH WEBER

    Version of Record online : 10 APR 2017, DOI: 10.1111/1475-679X.12168

  19. Audit Report Restrictions in Debt Covenants

    Contemporary Accounting Research

    Volume 33, Issue 2, Summer 2016, Pages: 682–717, Krishnagopal Menon and David D. Williams

    Version of Record online : 27 AUG 2015, DOI: 10.1111/1911-3846.12163

  20. Accounting Conservatism and Performance Covenants: A Signaling Approach

    Contemporary Accounting Research

    Volume 33, Issue 3, Fall 2016, Pages: 961–988, Jeffrey L. Callen, Feng Chen, Yiwei Dou and Baohua Xin

    Version of Record online : 29 OCT 2015, DOI: 10.1111/1911-3846.12208