Private Lenderss Use of Analyst Earnings Forecasts When Establishing Debt Covenant Thresholds

Author:

Call Andrew C.,Donovan John,Jennings Jared N.

Publisher

Elsevier BV

Reference76 articles.

1. Biased forecasts or biased earnings? The role of reported earnings in explaining apparent bias and over/underreaction in analysts' earnings forecasts;J Abarbanell;Journal of Accounting and Economics,2003

2. An incomplete contracts approach to financial contracting;P Aghion;The Review of Economic Studies,1992

3. Information content of equity analyst reports;P Asquith;Journal of Accounting and Economics,2005

4. The debt-contracting value of accounting information and loan syndicate structure;R Ball;Journal of Accounting Research,2008

5. Using analysts' forecasts to measure properties of analysts' information environment;O Barron;The Accounting Review,1998

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