Similarity in the Restrictiveness of Bond Covenants-Reference-Cited by-同舟云学术

Similarity in the Restrictiveness of Bond Covenants

Published:2019-09-15 Issue:4 Volume:29 Page:665-691
ISSN:0963-8180
Container-title:European Accounting Review
language:en
Short-container-title:European Accounting Review

Author:

De Franco Gus¹,Vasvari Florin P.²,Vyas Dushyantkumar³,Wittenberg-Moerman Regina⁴

Affiliation:

1. A. B. Freeman School of Business, Tulane University, New Orleans, LA, USA

2. London Business School, Regent’s Park, London, UK

3. Department of Management — UTM & Rotman School of Management, University of Toronto, Toronto, Canada

4. Marshall School of Business, The University of Southern California, Los Angeles, CA, USA

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/10.1080/09638180.2019.1664311

Reference63 articles.

1. An Incomplete Contracts Approach to Financial Contracting

2. The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations

3. Accounting Discretion in Fair Value Estimates: An Examination of SFAS 142 Goodwill Impairments

4. Conservatism and Debt

5. Reaching for Yield in the Bond Market

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1. Covenant-lite agreement and credit risk: A key relationship in the leveraged loan market;Research in International Business and Finance;2024-06

2. Association between restrictive covenants and accounting conservatism: evidence from US public debt;Journal of Financial Reporting and Accounting;2021-09-13

3. The Rise of Covenant-Lite Bond Contracting;Journal of Accounting, Auditing & Finance;2021-01-23

4. State contract law and the use of accounting information in debt contracts;Review of Accounting Studies;2020-08-19

5. Debt Financing and Collateral: The Role of Fair-Value Adjustments;SSRN Electronic Journal;2017