The Impact of FASB Staff Position APB 14-1 on Corporate Financing: A Debt Contracting Perspective
Author:
Affiliation:
1. DeGroote School of Business, McMaster University, Hamilton, ON L8S 4L8, Canada
2. Schulich School of Business, York University, North York, ON M3J 1P3, Canada
3. School of Administrative Studies, York University, Toronto, ON M3J 1P3, Canada
Abstract
Publisher
MDPI AG
Subject
Finance,Economics and Econometrics,Accounting,Business, Management and Accounting (miscellaneous)
Link
https://www.mdpi.com/1911-8074/16/4/213/pdf
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3. The impact of accounting standards on pension investment decisions;Barthelme;European Accounting Review,2019
4. Value-relevance of banks’ fair value disclosures under SFAS 107;Barth;The Accounting Review,1996
5. The importance of excluding accounting changes from the calculation of debt covenant compliance;Beatty;Journal of Accounting and Economics,2002
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