Earnings Management to Avoid Debt Covenant Violations and Future Performance-Reference-Cited by-同舟云学术

Earnings Management to Avoid Debt Covenant Violations and Future Performance

Published:2020-10-21 Issue: Volume: Page:1-33
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

Dyreng Scott D.¹,Hillegeist Stephen A.²,Penalva Fernando³^ORCID

Affiliation:

1. Fuqua School of Business, Duke University, Durham, NC, USA

2. School of Accountancy, Arizona State University, Tempe, AZ, USA

3. IESE Business School, University of Navarra, Barcelona, Spain

Funder

Spanish Ministry of Economics, Industry and Competitiveness

Ministry of Science and Innovation

Ministerio de Ciencia e Innovación

Publisher

Informa UK Limited

Subject

Business, Management and Accounting (miscellaneous),Accounting,Business and International Management,Economics, Econometrics and Finance (miscellaneous),Economics and Econometrics,Finance

Link

https://www.tandfonline.com/doi/pdf/10.1080/09638180.2020.1826337

Reference53 articles.

1. Real Earnings Management and Information Asymmetry in the Equity Market

2. An Incomplete Contracts Approach to Financial Contracting

3. Private Debt and the Missing Lever of Corporate Governance

4. The Balance Sheet as an Earnings Management Constraint

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