We would like to thank an anonymous referee, Ray Ball, Ryan Ball, Mary Barth, William Beaver, Philip Berger, Robert Bushman, Richard Frankel, Laurence van Lent, Joshua Madsen, Haresh Sapra (the editor), Douglas Skinner, and workshop participants at the University of Chicago, London Business School, Stanford University, Tilburg University, Washington University at St. Louis, and the Fourth Interdisciplinary Accounting Conference in Copenhagen for helpful comments. We also thank Trevor Clark and Peter Notter from Madison Capital Funding for helpful discussion. Financial support from the University of Chicago Booth School of Business is gratefully acknowledged.
Capital Versus Performance Covenants in Debt Contracts
Article first published online: 8 NOV 2011
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2011
Journal of Accounting Research
Volume 50, Issue 1, pages 75–116, March 2012
How to Cite
CHRISTENSEN, H. B. and NIKOLAEV, V. V. (2012), Capital Versus Performance Covenants in Debt Contracts. Journal of Accounting Research, 50: 75–116. doi: 10.1111/j.1475-679X.2011.00432.x
- Issue published online: 13 JAN 2012
- Article first published online: 8 NOV 2011
- Accepted manuscript online: 7 OCT 2011 03:04AM EST
- Received 4 January 2011; accepted 30 August 2011
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