I am indebted to the co-chairs of my dissertation committee, S.P. Kothari and Laurence van Lent. I thank Douglas Skinner (the editor) and the anonymous referee for constructive feedback that substantially improved the paper. I gratefully acknowledge comments from Ray Ball, Sudipta Basu, Jan Bouwens, Peter Easton, Douglas Hanna, Philip Joos, Christian Leuz, Maarten Pronk, Richard Sansing, and workshop participants at the annual American Accounting Association and European Accounting Association meetings, Emory University, MIT, Maastricht University, University of Antwerp, University of Chicago, University of Manchester, University of Michigan, University of North Carolina, and Tilburg University. This study was supported by a grant (R 46-570) from the Netherlands Organization for Scientific Research (NWO).
Debt Covenants and Accounting Conservatism
Version of Record online: 14 OCT 2009
©, University of Chicago on behalf of the Accounting Research Center, 2009
Journal of Accounting Research
Volume 48, Issue 1, pages 51–89, March 2010
How to Cite
NIKOLAEV, V. V. (2010), Debt Covenants and Accounting Conservatism. Journal of Accounting Research, 48: 51–89. doi: 10.1111/j.1475-679X.2009.00359.x
- Issue online: 15 JAN 2010
- Version of Record online: 14 OCT 2009
- Received 14 January 2008; accepted 30 September 2009
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