Do debt covenant violations serve as a risk factor of ineffective internal control?
Author:
Publisher
Springer Science and Business Media LLC
Subject
Finance,General Business, Management and Accounting,Accounting
Link
http://link.springer.com/article/10.1007/s11156-018-0708-7/fulltext.html
Reference35 articles.
1. Ashbaugh-Skaife H, Collins D, Kinney W (2007) The discovery and consequences of internal control deficiencies prior to SOX-mandated audits. J Account Econ 44(1–2):166–192
2. Baird D, Rasmussen R (2006) Private debt and the missing lever of corporate governance. Univ Pennsylvania Law Rev 152(5):1209–1251
3. Beneish M, Press E (1993) Costs of technical violation of accounting-based debt covenants. Account Rev 68(2):233–257
4. Bhaskar L, Krishnan G, Yu W (2016) Debt covenant violations, firm financial distress, and auditor actions. Contemp Account Res 34(1):186–215
5. Chava S, Roberts M (2008) How does financing impact investment? the role of debt covenants. J Finance 63(5):2085–2121
Cited by 4 articles. 订阅此论文施引文献 订阅此论文施引文献，注册后可以免费订阅5篇论文的施引文献，订阅后可以查看论文全部施引文献
1. The impact of internal control of non-financial reporting-related weaknesses on audit fees: does external audit size matter?;Discover Sustainability;2024-08-13
2. Turnaround for municipal distress resolution: An audit outcomes approach;South African Journal of Accounting Research;2024-01-18
3. Covenant violation and operational efficiency;Accounting & Finance;2023-11-27
4. Organizational aspects of internal control system in budget organizations and relationship with internal audit service;BIO Web of Conferences;2023
1.学者识别学者识别
2.学术分析学术分析
3.人才评估人才评估
"同舟云学术"是以全球学者为主线，采集、加工和组织学术论文而形成的新型学术文献查询和分析系统，可以对全球学者进行文献检索和人才价值评估。用户可以通过关注某些学科领域的顶尖人物而持续追踪该领域的学科进展和研究前沿。经过近期的数据扩容，当前同舟云学术共收录了国内外主流学术期刊6万余种，收集的期刊论文及会议论文总量共计约1.5亿篇，并以每天添加12000余篇中外论文的速度递增。我们也可以为用户提供个性化、定制化的学者数据。欢迎来电咨询！咨询电话：010-8811{复制后删除}0370
www.globalauthorid.com
TOP
Copyright © 2019-2024 北京同舟云网络信息技术有限公司 京公网安备11010802033243号 京ICP备18003416号-3