haku: @author Beatty, A. / yhteensä: 9
viite: 6 / 9
| Tekijä: | Beatty, A. Ramesh, K. Weber, J. |
| Otsikko: | The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations |
| Lehti: | Journal of Accounting & Economics
2002 : JUN, VOL. 33:2, p. 205-227 |
| Asiasana: | ACCOUNTING CONTRACTS DEBT FLEXIBILITY |
| Vapaa asiasana: | COVENANT |
| Kieli: | eng |
| Tiivistelmä: | 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