search query: @indexterm FLEXIBILITY / total: 403
reference: 66 / 403
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. |
SCIMA