search query: @author Skinner, D.J. / total: 6
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| Author: | Dichev, I.D. Skinner, D.J. |
| Title: | Large-sample evidence on the debt covenant hypothesis |
| Journal: | Journal of Accounting Research
2002 : SEP, VOL. 40:4, p. 1091-1123 |
| Index terms: | Debt Debt management |
| Language: | eng |
| Abstract: | Dealscan, a database of private corporate lending agreements, is used to provide provide large-sample tests of the debt covenant hypothesis. Dealscan offers several advantages over the data available in previous studies, principally larger and more representative samples and the availability of extensive actual covenant detail. These advantages allow constructing powerful tests in which the authors find clear support for the debt covenant hypothesis. |
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