search query: @freeterm COVENANT / total: 1
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| Author: | Beatty, A. Ramesh, K. Weber, J. |
| Title: | The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations |
| Journal: | Journal of Accounting & Economics
2002 : JUN, VOL. 33:2, p. 205-227 |
| Index terms: | ACCOUNTING CONTRACTS DEBT FLEXIBILITY |
| Freeterms: | COVENANT |
| Language: | eng |
| Abstract: | In this paper, the authors examine how the exclusion of voluntary and mandatory accounting changes from the calculation of covenant compliance affects the interest rate charged on the loan. |
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