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Google Keyword Rankings for : debt covenant violation and manipulation of accruals
1
Debt covenant violation and manipulation of accruals
https://www.sciencedirect.com/science/article/pii/0165410194900086
Abstract. This paper examines the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports. We expect debt covenant ...
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https://www.sciencedirect.com/science/article/pii/0165410194900086
Abstract. This paper examines the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports. We expect debt covenant ...
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2
Debt covenant violation and manipulation of accruals
https://www.semanticscholar.org/paper/Debt-covenant-violation-and-manipulation-of-Defond-Jiambalvo/2a330c6f2170edc421d2d20c0e07d8cf40ea6e2d
This paper examines the use of accrual information by commercial lenders in setting debt covenants. Tests of the relation between accruals and debt covenant ...
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https://www.semanticscholar.org/paper/Debt-covenant-violation-and-manipulation-of-Defond-Jiambalvo/2a330c6f2170edc421d2d20c0e07d8cf40ea6e2d
This paper examines the use of accrual information by commercial lenders in setting debt covenants. Tests of the relation between accruals and debt covenant ...
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3
Debt covenant violation and manipulation of accruals - HKALL
https://julac.hosted.exlibrisgroup.com/primo-explore/fulldisplay?docid=TN_cdi_proquest_journals_1312147629&context=PC&vid=HKPU&lang=en_US&search_scope=All&adaptor=primo_central_multiple_fe&query=any%2Ccontains%2CtrainingEmployees&facet=citing%2Cexact%2Ccdi_FETCH-LOGICAL-c2555-37cb4e9acd52d54566769c0b89aa0a764898323f5ca110868d2f52ef45daedef3
This paper examines the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports. We expect debt covenant ...
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https://julac.hosted.exlibrisgroup.com/primo-explore/fulldisplay?docid=TN_cdi_proquest_journals_1312147629&context=PC&vid=HKPU&lang=en_US&search_scope=All&adaptor=primo_central_multiple_fe&query=any%2Ccontains%2CtrainingEmployees&facet=citing%2Cexact%2Ccdi_FETCH-LOGICAL-c2555-37cb4e9acd52d54566769c0b89aa0a764898323f5ca110868d2f52ef45daedef3
This paper examines the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports. We expect debt covenant ...
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4
Debt covenant violation and manipulation of accruals
https://econpapers.repec.org/RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176
Debt covenant violation and manipulation of accruals. Mark L. DeFond and James Jiambalvo. Journal of Accounting and Economics, 1994, vol. 17, issue 1-2, ...
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https://econpapers.repec.org/RePEc:eee:jaecon:v:17:y:1994:i:1-2:p:145-176
Debt covenant violation and manipulation of accruals. Mark L. DeFond and James Jiambalvo. Journal of Accounting and Economics, 1994, vol. 17, issue 1-2, ...
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5
web.ebscohost.com.ezp-prod1.hul.harvard.edu/bsi/vi...
http://web.ebscohost.com.ezp-prod1.hul.harvard.edu/bsi/viewarticle?data=dGJyMPPp44rp2%2FdV0%2Bnjisfk5Ie46bZMt6iyS66k63nn5Kx68d%2B%2BUa2orkewpq9Jnqy4SrSws1Cexss%2B8ujfhvHX4Yzn5eyB4rOvUbessku3qq5KpOLfhuWz44ak2uBV4OrmPvLX5VW%2FxKR57LOvSq%2BpsE%2ByrKR%2B7ejrefKz5I3q4vJ99uoA&hid=110
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http://web.ebscohost.com.ezp-prod1.hul.harvard.edu/bsi/viewarticle?data=dGJyMPPp44rp2%2FdV0%2Bnjisfk5Ie46bZMt6iyS66k63nn5Kx68d%2B%2BUa2orkewpq9Jnqy4SrSws1Cexss%2B8ujfhvHX4Yzn5eyB4rOvUbessku3qq5KpOLfhuWz44ak2uBV4OrmPvLX5VW%2FxKR57LOvSq%2BpsE%2ByrKR%2B7ejrefKz5I3q4vJ99uoA&hid=110
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6
DeFond, M. L., & Jiambalvo, J. (1994). Debt Covenant ...
https://www.scirp.org/%28S%28351jmbntvnsjt1aadkozje%29%29/reference/referencespapers.aspx?referenceid=3142264
DeFond, M. L., & Jiambalvo, J. (1994). Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics, 17, 145-176.
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https://www.scirp.org/%28S%28351jmbntvnsjt1aadkozje%29%29/reference/referencespapers.aspx?referenceid=3142264
DeFond, M. L., & Jiambalvo, J. (1994). Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting and Economics, 17, 145-176.
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7
Accrual Manipulation and Real Earnings Management ... - NET
https://mediacast.blob.core.windows.net/production/Faculty/StoweConf/submissions/swfa2014_submission_37.pdf
This paper examines earnings management activities around debt covenant violation. We focus on accruals management and real activities manipulation behavior ...
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https://mediacast.blob.core.windows.net/production/Faculty/StoweConf/submissions/swfa2014_submission_37.pdf
This paper examines earnings management activities around debt covenant violation. We focus on accruals management and real activities manipulation behavior ...
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8
Debt covenant violation and manipulation of accruals - EconBiz
https://www.econbiz.de/Record/debt-covenant-violation-and-manipulation-of-accruals-defond-mark/10005492668
Debt covenant violation and manipulation of accruals ; 1994 · DeFond, Mark L. ; Jiambalvo, James · Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101.
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https://www.econbiz.de/Record/debt-covenant-violation-and-manipulation-of-accruals-defond-mark/10005492668
Debt covenant violation and manipulation of accruals ; 1994 · DeFond, Mark L. ; Jiambalvo, James · Journal of Accounting and Economics. - Elsevier, ISSN 0165-4101.
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9
Debt Covenant Violation and Manipulation of Accruals.
https://www.marshall.usc.edu/research/debt-covenant-violation-and-manipulation-accruals
Home; Debt Covenant Violation and Manipulation of Accruals. Mark De Fond, J. Jiambalvo ( 1994 ) Journal of Accounting and Economics, 17, 145-176, ...
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https://www.marshall.usc.edu/research/debt-covenant-violation-and-manipulation-accruals
Home; Debt Covenant Violation and Manipulation of Accruals. Mark De Fond, J. Jiambalvo ( 1994 ) Journal of Accounting and Economics, 17, 145-176, ...
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10
Debt covenant violation and manipulation of accruals
https://academic.naver.com/article.naver?doc_id=428556736
... Debt covenant violation, Accruals manipulation, Working capital, Going concern, Economics, Earnings quality, Earnings management, Debt, Covenant, ...
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https://academic.naver.com/article.naver?doc_id=428556736
... Debt covenant violation, Accruals manipulation, Working capital, Going concern, Economics, Earnings quality, Earnings management, Debt, Covenant, ...
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11
Debt Covenant Violation And Manipulation Of Accruals - SID.ir
https://www.sid.ir/en/journal/ViewPaper.aspx?ID=417852
Debt Covenant Violation And Manipulation Of Accruals. Author(s): Defond T., Jiambalvo S. *. * There is no information.
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https://www.sid.ir/en/journal/ViewPaper.aspx?ID=417852
Debt Covenant Violation And Manipulation Of Accruals. Author(s): Defond T., Jiambalvo S. *. * There is no information.
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12
Labor Unions and Debt Covenant Violations*
https://www.efmaefm.org/0EFMAMEETINGS/EFMA%20ANNUAL%20MEETINGS/2021-Leeds/papers/EFMA%202021_stage-2049_question-Full%20Paper_id-164.pdf
with weak labor unions show positive earnings manipulation. ... Debt covenant violation and manipulation of accruals, J. Account. Econ. 17, 145–176.
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https://www.efmaefm.org/0EFMAMEETINGS/EFMA%20ANNUAL%20MEETINGS/2021-Leeds/papers/EFMA%202021_stage-2049_question-Full%20Paper_id-164.pdf
with weak labor unions show positive earnings manipulation. ... Debt covenant violation and manipulation of accruals, J. Account. Econ. 17, 145–176.
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13
Debt covenant slack and real earnings management - NYU
https://web-docs.stern.nyu.edu/old_web/emplibrary/DebtCovenantSlackandReal...pdf
accruals earnings management to avoid debt covenant violations. ... provide initial clues that real activities manipulation could be related to the ...
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https://web-docs.stern.nyu.edu/old_web/emplibrary/DebtCovenantSlackandReal...pdf
accruals earnings management to avoid debt covenant violations. ... provide initial clues that real activities manipulation could be related to the ...
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14
Accruals and Real Earnings Management ... - ResearchGate
https://www.researchgate.net/publication/257677477_Accruals_and_Real_Earnings_Management_around_Debt_Covenant_Violations
Discretionary accruals are calculated based on four different accrual models. The results show that managers of financial distressed firms use ...
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https://www.researchgate.net/publication/257677477_Accruals_and_Real_Earnings_Management_around_Debt_Covenant_Violations
Discretionary accruals are calculated based on four different accrual models. The results show that managers of financial distressed firms use ...
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15
The effect of debt covenant violation on managerial accrual ...
https://search.proquest.com/openview/f4f6e8a6926cc8bf01df5b245d07fd94/1?pq-origsite=gscholar&cbl=2026366&diss=y
Studies of accrual manipulation and debt covenant violation have received much attention in accounting literature, yet few studies in the UK have ...
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https://search.proquest.com/openview/f4f6e8a6926cc8bf01df5b245d07fd94/1?pq-origsite=gscholar&cbl=2026366&diss=y
Studies of accrual manipulation and debt covenant violation have received much attention in accounting literature, yet few studies in the UK have ...
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16
Debt covenant violation, competition and cost of new debt
https://journals.sagepub.com/doi/abs/10.1177/0312896218805789
DeFond, ML, Jiambalvo, J (1994) Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17: 145–176.
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https://journals.sagepub.com/doi/abs/10.1177/0312896218805789
DeFond, ML, Jiambalvo, J (1994) Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17: 145–176.
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17
0 Earnings Management around Debt-Covenant Violations
https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2315764_code1099899.pdf?abstractid=2315764&mirid=1
Defond and Jiambalvo (1994) examine the abnormal accruals of 90 firms that violate debt covenants and find that the firms manipulate the earnings upward one ...
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https://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID2315764_code1099899.pdf?abstractid=2315764&mirid=1
Defond and Jiambalvo (1994) examine the abnormal accruals of 90 firms that violate debt covenants and find that the firms manipulate the earnings upward one ...
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18
A Perspective on Accounting-Based Debt Covenant Violations
https://www.jstor.org/stable/248402
debt covenants on accounting decision by using the firm's debt-equity ratio ... Debt covenant violation and manipulation of accruals. Journal.
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https://www.jstor.org/stable/248402
debt covenants on accounting decision by using the firm's debt-equity ratio ... Debt covenant violation and manipulation of accruals. Journal.
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19
Strategic disclosure and debt covenant violation
https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2882&context=soa_research
that managers use both real actions and accruals manipulation to avoid violating a covenant. (Sweeney, 1994; DeFond and Jiambalvo, 1994; Dichev and Skinner, ...
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https://ink.library.smu.edu.sg/cgi/viewcontent.cgi?article=2882&context=soa_research
that managers use both real actions and accruals manipulation to avoid violating a covenant. (Sweeney, 1994; DeFond and Jiambalvo, 1994; Dichev and Skinner, ...
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20
debt covenant violation and earnings management
https://www.emerald.com/insight/content/doi/10.1108/S1475-148820170000020003/full/pdf?title=debt-covenant-violation-and-earnings-management-a-neuroscience-approach-and-future-directions-a-research-note
to debt covenants violation and earnings management incentives is contingent ... Debt covenant violation and manipulation of accruals.
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https://www.emerald.com/insight/content/doi/10.1108/S1475-148820170000020003/full/pdf?title=debt-covenant-violation-and-earnings-management-a-neuroscience-approach-and-future-directions-a-research-note
to debt covenants violation and earnings management incentives is contingent ... Debt covenant violation and manipulation of accruals.
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21
Initial Technical Violations of Debt Covenants and Changes in ...
https://digitalcommons.trinity.edu/cgi/viewcontent.cgi?article=1024&context=busadmin_faculty
Recent research regarding debt covenant violation has ... example, that firms manipulate accruals in an effort to postpone technical violations (e.g. ...
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https://digitalcommons.trinity.edu/cgi/viewcontent.cgi?article=1024&context=busadmin_faculty
Recent research regarding debt covenant violation has ... example, that firms manipulate accruals in an effort to postpone technical violations (e.g. ...
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22
Earnings Management of Firms Reporting Long Term Debt
https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19304/18814
gement; for example: accrual, real activity and ... than the manipulation of accruals models. ... als one year prior to the violation of debt covenants.
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https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/19304/18814
gement; for example: accrual, real activity and ... than the manipulation of accruals models. ... als one year prior to the violation of debt covenants.
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23
Journal of Accounting and Taxation Studies - DergiPark
https://dergipark.org.tr/en/pub/muvu/issue/33601/372874
Accruals management to achieve earnings benchmarks: a comparison of pre‐managed profit and loss ... Debt covenant violation and manipulation of accruals.
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https://dergipark.org.tr/en/pub/muvu/issue/33601/372874
Accruals management to achieve earnings benchmarks: a comparison of pre‐managed profit and loss ... Debt covenant violation and manipulation of accruals.
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24
Debt covenant violation and manipulation of accruals - Dialnet
https://dialnet.unirioja.es/servlet/articulo?codigo=391293
Resumen. This paper examines the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports. We expect debt covenant ...
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https://dialnet.unirioja.es/servlet/articulo?codigo=391293
Resumen. This paper examines the abnormal accruals of a sample of 94 firms that reported debt covenant violations in annual reports. We expect debt covenant ...
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25
Strategic Disclosure and Debt Covenant Violation - Allen Press
https://meridian.allenpress.com/jmar/article/doi/10.2308/JMAR-2020-007/477930/Strategic-Disclosure-and-Debt-Covenant
debt covenant violation, strategic disclosure, risk-shifting ... Debt Covenant Violation and Manipulation of Accruals.
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https://meridian.allenpress.com/jmar/article/doi/10.2308/JMAR-2020-007/477930/Strategic-Disclosure-and-Debt-Covenant
debt covenant violation, strategic disclosure, risk-shifting ... Debt Covenant Violation and Manipulation of Accruals.
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26
Financial Accounting Characteristics and Debt Covenants
https://olin.wustl.edu/docs/CRES/FrankelFinancial.pdf
The accounting characteristics we study are discretionary accruals and 'bad news' sensitivity. ... delaying covenants violations by earnings manipulation.
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https://olin.wustl.edu/docs/CRES/FrankelFinancial.pdf
The accounting characteristics we study are discretionary accruals and 'bad news' sensitivity. ... delaying covenants violations by earnings manipulation.
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27
Operating performance and manipulation of accruals
http://growingscience.com/beta/msl/3559-operating-performance-and-manipulation-of-accruals.html
Accruals and the prediction of future cash flows. The Accounting Re-view, 76(1), ... Debt covenant violation and manipulation of accruals.
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http://growingscience.com/beta/msl/3559-operating-performance-and-manipulation-of-accruals.html
Accruals and the prediction of future cash flows. The Accounting Re-view, 76(1), ... Debt covenant violation and manipulation of accruals.
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28
An Alternative Measure to Detect Intentional Earnings ...
https://drum.lib.umd.edu/bitstream/handle/1903/2679/umi-umd-2599.pdf?sequence=1&isAllowed=y
samples with added accrual manipulation as well as a sample of firms targeted ... violated their debt covenants. ... 4.1.3 Debt-Covenant Violation Sample .
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https://drum.lib.umd.edu/bitstream/handle/1903/2679/umi-umd-2599.pdf?sequence=1&isAllowed=y
samples with added accrual manipulation as well as a sample of firms targeted ... violated their debt covenants. ... 4.1.3 Debt-Covenant Violation Sample .
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29
The effect of the interest coverage covenants on classification ...
https://www.tandfonline.com/doi/full/10.1080/1351847X.2019.1618888
Violations of debt covenants give lenders the option of modifying the ... inflate earnings using real/accruals-based earnings manipulation ...
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https://www.tandfonline.com/doi/full/10.1080/1351847X.2019.1618888
Violations of debt covenants give lenders the option of modifying the ... inflate earnings using real/accruals-based earnings manipulation ...
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30
Bank Loan Covenants and Accrual Quality - ScholarSpace
https://scholarspace.manoa.hawaii.edu/bitstream/10125/59289/1/HARC_2019_paper_92.pdf
Keywords: Accrual quality, accounting quality, bank loans, loan covenants, bank monitoring ... Debt covenant violation and manipulation of accruals.
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https://scholarspace.manoa.hawaii.edu/bitstream/10125/59289/1/HARC_2019_paper_92.pdf
Keywords: Accrual quality, accounting quality, bank loans, loan covenants, bank monitoring ... Debt covenant violation and manipulation of accruals.
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31
The Effect of Litigation Risk on Earnings Management in the ...
https://dspace.cuni.cz/bitstream/handle/20.500.11956/102406/130241703.pdf?sequence=1&isAllowed=y
proximity to debt covenant violation and the presence of litigation risk. ... can also use accruals to manipulate reported earnings (Jones, 1991).
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https://dspace.cuni.cz/bitstream/handle/20.500.11956/102406/130241703.pdf?sequence=1&isAllowed=y
proximity to debt covenant violation and the presence of litigation risk. ... can also use accruals to manipulate reported earnings (Jones, 1991).
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32
Do Borrowers Intentionally Avoid Covenant Violations? A ...
https://onlinelibrary.wiley.com/doi/full/10.1111/1475-679X.12456
A Reexamination of the Debt Covenant Hypothesis ... or positive abnormal accruals in the period that precedes and includes the violation.3
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https://onlinelibrary.wiley.com/doi/full/10.1111/1475-679X.12456
A Reexamination of the Debt Covenant Hypothesis ... or positive abnormal accruals in the period that precedes and includes the violation.3
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33
FA06 THE EFFECT OF REAL ACTIVITIES MANIPULATION TO ...
http://e-journal.uajy.ac.id/8319/1/ACDC001.pdf
earnings management, real activities manipulation and accruals earnings management. ... Debt Covenant Violations and Managers' Accounting Responses.
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http://e-journal.uajy.ac.id/8319/1/ACDC001.pdf
earnings management, real activities manipulation and accruals earnings management. ... Debt Covenant Violations and Managers' Accounting Responses.
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34
Bank Interventions and Trade Credit: Evidence from Debt ...
https://www.rieb.kobe-u.ac.jp/tjar/conference/7th/CA1_Updated_ZilongZHANG_190408
the title “Debt Covenant Violations and Trade Credit”. ... manipulate their financial ratios to narrowly avoid a covenant violation. These two.
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https://www.rieb.kobe-u.ac.jp/tjar/conference/7th/CA1_Updated_ZilongZHANG_190408
the title “Debt Covenant Violations and Trade Credit”. ... manipulate their financial ratios to narrowly avoid a covenant violation. These two.
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35
The impact of leverage on earnings management and the ...
https://hal.archives-ouvertes.fr/hal-03824383/document
Key words: Earnings management, leverage, discretionary accruals, real earnings ... violation of debt covenants (Healy and Wahlen, 1999).
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https://hal.archives-ouvertes.fr/hal-03824383/document
Key words: Earnings management, leverage, discretionary accruals, real earnings ... violation of debt covenants (Healy and Wahlen, 1999).
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36
Large-sample evidence on the debt covenant hypothesis
https://deepblue.lib.umich.edu/bitstream/handle/2027.42/35558/b2037828.0001.001.pdf
firms will violate accounting-based debt covenants. ... samples allow us to avoid measures of accounting choice such as discretionary accruals models.
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https://deepblue.lib.umich.edu/bitstream/handle/2027.42/35558/b2037828.0001.001.pdf
firms will violate accounting-based debt covenants. ... samples allow us to avoid measures of accounting choice such as discretionary accruals models.
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37
Accruals and Real Earnings Management ... - Springer Link
https://link.springer.com/content/pdf/10.1007/s11294-013-9422-3.pdf
ment in the quarters around debt covenant violations. ... that managers manipulate accruals to avoid covenant violations. Previous studies.
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https://link.springer.com/content/pdf/10.1007/s11294-013-9422-3.pdf
ment in the quarters around debt covenant violations. ... that managers manipulate accruals to avoid covenant violations. Previous studies.
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38
economic consequences of sfas 158 - Temple University
https://scholarshare.temple.edu/bitstream/handle/20.500.12613/2482/Sun_temple_0225E_10605.pdf?sequence=1&isAllowed=y
Debt covenant violation is costly (Watts and Zimmerman, 1986; ... study, I examine manipulation of discretionary accruals, which does not have a first order.
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https://scholarshare.temple.edu/bitstream/handle/20.500.12613/2482/Sun_temple_0225E_10605.pdf?sequence=1&isAllowed=y
Debt covenant violation is costly (Watts and Zimmerman, 1986; ... study, I examine manipulation of discretionary accruals, which does not have a first order.
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39
Dividend Stickiness, Debt Covenants, and Earnings ...
https://www.biz.uiowa.edu/faculty/elie/DivStick.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1–2): 145–76. Desai, H., C. E. Hogan, and M. S. Wilkins ...
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https://www.biz.uiowa.edu/faculty/elie/DivStick.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1–2): 145–76. Desai, H., C. E. Hogan, and M. S. Wilkins ...
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40
Earnings management tools during financial difficulties - Cairn
https://www.cairn.info/revue-comptabilite-controle-audit-2020-3-page-111.htm
However, companies cannot use it freely since accrual management is easy detectable by ... which are close to debt covenant violation, manipulate earnings, ...
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https://www.cairn.info/revue-comptabilite-controle-audit-2020-3-page-111.htm
However, companies cannot use it freely since accrual management is easy detectable by ... which are close to debt covenant violation, manipulate earnings, ...
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41
Debt Contracting and Real Earnings Management - MD-SOAR
https://mdsoar.org/bitstream/handle/11603/4267/SSRN-id1701218.pdf?sequence=1
borrowers could successfully manipulate accruals or accounting choices in order to avoid debt covenant violations.
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https://mdsoar.org/bitstream/handle/11603/4267/SSRN-id1701218.pdf?sequence=1
borrowers could successfully manipulate accruals or accounting choices in order to avoid debt covenant violations.
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42
18_805_Hoang.pdf - Economics and Sociology
https://www.economics-sociology.eu/files/18_805_Hoang.pdf
Second, if the firms violate debt covenants but manage to renegotiate the ... activities manipulation (REM) and accrual-based earnings management (AEM).
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https://www.economics-sociology.eu/files/18_805_Hoang.pdf
Second, if the firms violate debt covenants but manage to renegotiate the ... activities manipulation (REM) and accrual-based earnings management (AEM).
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43
The Effect Of Short-Term Debt On Accrual Based Earnings ...
https://clutejournals.com/index.php/JABR/article/download/9737/9831/36202
raises earnings to decrease the possibility of violating the debt covenant and will conduct accounting choices to increase cash flow.
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https://clutejournals.com/index.php/JABR/article/download/9737/9831/36202
raises earnings to decrease the possibility of violating the debt covenant and will conduct accounting choices to increase cash flow.
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44
Board Characteristics and Earnings Management - MDPI
https://www.mdpi.com/1911-8074/15/9/395/pdf
Forms of accounting manipulation, such as earnings management are ... firms that violate debt covenants increase their accruals in the year ...
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https://www.mdpi.com/1911-8074/15/9/395/pdf
Forms of accounting manipulation, such as earnings management are ... firms that violate debt covenants increase their accruals in the year ...
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45
Effect of Debt Covenant Violation on Accrual-Based Earnings ...
https://www.academia.edu/43488473/Effect_of_Debt_Covenant_Violation_on_Accrual_Based_Earnings_Management_of_Listed_Consumer_Goods_Firms_in_Nigeria
It is therefore quite safe to accept that managers will manipulate these figures ... However, research on debt covenant violation and accrual-based earnings ...
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https://www.academia.edu/43488473/Effect_of_Debt_Covenant_Violation_on_Accrual_Based_Earnings_Management_of_Listed_Consumer_Goods_Firms_in_Nigeria
It is therefore quite safe to accept that managers will manipulate these figures ... However, research on debt covenant violation and accrual-based earnings ...
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46
Article: Accruals and real earnings management: testing the ...
https://www.inderscience.com/info/inarticle.php?artid=81691
Abstract: This paper examines earnings management activities around debt covenant violations. We focus on accruals management and real activities manipulation ...
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https://www.inderscience.com/info/inarticle.php?artid=81691
Abstract: This paper examines earnings management activities around debt covenant violations. We focus on accruals management and real activities manipulation ...
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47
How the Discovery of Accruals-Based vs. Real Earnings ...
http://www.eaa2014.org/userfiles/FMDKMKL_EKFHMH_JI9NG9QD.pdf
violating a debt covenant (managers acted in investors' interests). Participants were provided with the firm's income statement and general information.
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http://www.eaa2014.org/userfiles/FMDKMKL_EKFHMH_JI9NG9QD.pdf
violating a debt covenant (managers acted in investors' interests). Participants were provided with the firm's income statement and general information.
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48
Discretionary Accruals and COVID-19: Evidence from China
https://openrepository.aut.ac.nz/bitstream/handle/10292/15491/Yifei%20Yin%2819049287%29.pdf?sequence=1&isAllowed=y
An analysis of debt covenant violations reported by 94 firms between ... for example, whether firms manipulate discretionary accruals to ...
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https://openrepository.aut.ac.nz/bitstream/handle/10292/15491/Yifei%20Yin%2819049287%29.pdf?sequence=1&isAllowed=y
An analysis of debt covenant violations reported by 94 firms between ... for example, whether firms manipulate discretionary accruals to ...
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49
PhD Seminar in Accounting Research taught by Divya
http://www.business.rutgers.edu/sites/default/files/documents/phd-syllabus-010-680-accounting-theory-3.pdf
Basic properties of accrual accounting: STUDENT PRESENTATION of ... “Debt covenant violation and the manipulation of accruals” Journal of ...
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http://www.business.rutgers.edu/sites/default/files/documents/phd-syllabus-010-680-accounting-theory-3.pdf
Basic properties of accrual accounting: STUDENT PRESENTATION of ... “Debt covenant violation and the manipulation of accruals” Journal of ...
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50
Accruals and real earnings management: testing the debt ...
https://www.inderscienceonline.com/doi/abs/10.1504/IJAF.2016.081691
We focus on accruals management and real activities manipulation behaviour of managers in the quarters around the covenant violation. We expect ...
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https://www.inderscienceonline.com/doi/abs/10.1504/IJAF.2016.081691
We focus on accruals management and real activities manipulation behaviour of managers in the quarters around the covenant violation. We expect ...
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51
MANAGERIAL INCENTIVES FOR EARNINGS MANAGEMENT ...
http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v7n1-2013/GJBR-V7N1-2013-3.pdf
Debt covenant violation and manipulation of accruals. Journal of. Accounting and Economics, 17(1-2), 145-176. Degeorge, F., Patel, J.
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http://www.theibfr2.com/RePEc/ibf/gjbres/gjbr-v7n1-2013/GJBR-V7N1-2013-3.pdf
Debt covenant violation and manipulation of accruals. Journal of. Accounting and Economics, 17(1-2), 145-176. Degeorge, F., Patel, J.
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52
Final Thesis_Ekaterina Mikhailova - Osuva
https://osuva.uwasa.fi/bitstream/handle/10024/3138/osuva_3946.pdf?sequence=1&isAllowed=y
Relation between Debt Covenants Violation and Earnings Management . ... evidence of manipulation of discretionary accruals in the predicted direction in the ...
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https://osuva.uwasa.fi/bitstream/handle/10024/3138/osuva_3946.pdf?sequence=1&isAllowed=y
Relation between Debt Covenants Violation and Earnings Management . ... evidence of manipulation of discretionary accruals in the predicted direction in the ...
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53
Bank Interventions and Firm Innovation: Evidence from Debt ...
https://www.aeaweb.org/conference/2018/preliminary/paper/s44iBf5k
paper, we use an observable event, debt covenant violations, ... A potential concern of the RDD analysis is that firms may engage in manipulation of their.
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https://www.aeaweb.org/conference/2018/preliminary/paper/s44iBf5k
paper, we use an observable event, debt covenant violations, ... A potential concern of the RDD analysis is that firms may engage in manipulation of their.
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54
Earnings management through real activities manipulation
http://course.sdu.edu.cn/G2S/eWebEditor/uploadfile/20130217204534275.pdf
means of managing earnings is by manipulation of accruals with no direct cash flow ... earnings management to avoid debt covenant violation or to avoid ...
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http://course.sdu.edu.cn/G2S/eWebEditor/uploadfile/20130217204534275.pdf
means of managing earnings is by manipulation of accruals with no direct cash flow ... earnings management to avoid debt covenant violation or to avoid ...
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55
THE MARKET RESPONSE TO IMPLIED DEBT COVENANT ...
https://core.ac.uk/download/pdf/210597386.pdf
based debt covenant violation on the date firms report earnings. ... in the year of the covenant violation, total accruals and working capital accruals are.
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https://core.ac.uk/download/pdf/210597386.pdf
based debt covenant violation on the date firms report earnings. ... in the year of the covenant violation, total accruals and working capital accruals are.
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56
Earnings Management Flashcards | Chegg.com
https://www.chegg.com/flashcards/earnings-management-b818fb3e-0ca4-4e99-9f11-ad7ae43afb7c/deck
regarding debt covenants; Do managers of firms approaching debt covenant violations use acc. choices to manipulate financial statements to remain compliant ...
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https://www.chegg.com/flashcards/earnings-management-b818fb3e-0ca4-4e99-9f11-ad7ae43afb7c/deck
regarding debt covenants; Do managers of firms approaching debt covenant violations use acc. choices to manipulate financial statements to remain compliant ...
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57
A Review of Dominant and Emerging Issues in Corporate ...
https://digitalcommons.georgiasouthern.edu/cgi/viewcontent.cgi?article=1118&context=sbr
Economics, 23, 115-139. DeFond, M. L., & Jiambalvo,. J. (1994). Debt covenant violations and manipulation of accruals. Journal of. Accounting & Economics,.
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https://digitalcommons.georgiasouthern.edu/cgi/viewcontent.cgi?article=1118&context=sbr
Economics, 23, 115-139. DeFond, M. L., & Jiambalvo,. J. (1994). Debt covenant violations and manipulation of accruals. Journal of. Accounting & Economics,.
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58
The effect of the interest coverage covenants on classification ...
http://repository.essex.ac.uk/24581/3/EJF%20Final%20Version.pdf
using real/accruals-based earnings manipulation and expense misclassification tools ... management when they are approaching violations of debt covenants.
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http://repository.essex.ac.uk/24581/3/EJF%20Final%20Version.pdf
using real/accruals-based earnings manipulation and expense misclassification tools ... management when they are approaching violations of debt covenants.
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59
Customer Firms' Earnings Management Mechanisms and ...
https://warrington.ufl.edu/accounting-current-students/wp-content/uploads/sites/53/2022/08/Customer-Firms-Earnings-Management-Mechanisms-and-Their-Suppliers-Trade-Credit.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1-2): 145-176. Delannay, A.F., and Weill, L. 2004.
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https://warrington.ufl.edu/accounting-current-students/wp-content/uploads/sites/53/2022/08/Customer-Firms-Earnings-Management-Mechanisms-and-Their-Suppliers-Trade-Credit.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (1-2): 145-176. Delannay, A.F., and Weill, L. 2004.
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60
The impact of idiosyncratic risk on accrual management
https://ilitchbusiness.wayne.edu/datta-sudip/ijmf-01-2016-0013.pdf
documented that firms close to violating debt covenants manage their earnings to ... accruals made at the discretion of managers to manipulate earnings.
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https://ilitchbusiness.wayne.edu/datta-sudip/ijmf-01-2016-0013.pdf
documented that firms close to violating debt covenants manage their earnings to ... accruals made at the discretion of managers to manipulate earnings.
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61
Debt Covenant Violations and Trade Credit
https://www.cafr-sif.com/2014/2014selectpapers/Covenant_TradeCredit.pdf
DeFond, Mark L., and James Jiambalvo, 1994, Debt covenant violation and manipulation of accruals, Journal of Accounting and Economics 17, ...
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https://www.cafr-sif.com/2014/2014selectpapers/Covenant_TradeCredit.pdf
DeFond, Mark L., and James Jiambalvo, 1994, Debt covenant violation and manipulation of accruals, Journal of Accounting and Economics 17, ...
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62
Debt Contracts in the Presence of Performance Manipulation
https://media.iese.edu/upload/draftOct5.pdf
reports to avoid debt covenant violations.1 In this paper, ... accrual manipulation which are personally costly to the manager – can arise ...
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https://media.iese.edu/upload/draftOct5.pdf
reports to avoid debt covenant violations.1 In this paper, ... accrual manipulation which are personally costly to the manager – can arise ...
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63
Earnings Management before Bankruptcy: A Review of the ...
https://ibimapublishing.com/articles/JAARP/2016/245891/
For example, they have to know in which period the firm uses accrual earnings ... It is not unlikely that many firms exhibit debt covenant violations before ...
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https://ibimapublishing.com/articles/JAARP/2016/245891/
For example, they have to know in which period the firm uses accrual earnings ... It is not unlikely that many firms exhibit debt covenant violations before ...
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64
Earnings management strategies in Brazil ... - Elsevier
https://www.elsevier.es/es-revista-contaduria-administracion-87-articulo-earnings-management-strategies-in-brazil-S0186104217300980
M. DeFond, J. Jiambalvo. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17 (1994), pp. 145-176.
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https://www.elsevier.es/es-revista-contaduria-administracion-87-articulo-earnings-management-strategies-in-brazil-S0186104217300980
M. DeFond, J. Jiambalvo. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17 (1994), pp. 145-176.
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65
Debt Covenants and Potential Impact on Debt Classification
https://boulaygroup.com/debt-covenants-and-potential-impact-on-debt-classification/
Covenant violations often result in the lender obtaining the right to call or demand early repayment of the loan, impose additional fees, ...
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https://boulaygroup.com/debt-covenants-and-potential-impact-on-debt-classification/
Covenant violations often result in the lender obtaining the right to call or demand early repayment of the loan, impose additional fees, ...
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66
The Impact of Financial Covenants in Private Loan Contracts ...
https://dl.acm.org/doi/abs/10.1287/mnsc.2018.3110
This study examines whether firms with private loan contracts that ... DeFond M, Jiambalvo J (1994) Debt covenant violation and manipulation of accruals.
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https://dl.acm.org/doi/abs/10.1287/mnsc.2018.3110
This study examines whether firms with private loan contracts that ... DeFond M, Jiambalvo J (1994) Debt covenant violation and manipulation of accruals.
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67
Impact of proximity to debt covenant violation on earnings ...
https://www.springerprofessional.de/en/impact-of-proximity-to-debt-covenant-violation-on-earnings-manag/10878018
We reason that firms with loans close to violation or in technical default of their debt covenants have a stronger incentive to engage in ...
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https://www.springerprofessional.de/en/impact-of-proximity-to-debt-covenant-violation-on-earnings-manag/10878018
We reason that firms with loans close to violation or in technical default of their debt covenants have a stronger incentive to engage in ...
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68
Journal of Forensic and Investigative Accounting Volume 11
http://web.nacva.com/JFIA/Issues/JFIA-2019-No1-5.pdf
While discretionary accruals may not violate GAAP, their manipulation ... intention to avoid violation of debt covenants, desire to seek higher level of ...
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http://web.nacva.com/JFIA/Issues/JFIA-2019-No1-5.pdf
While discretionary accruals may not violate GAAP, their manipulation ... intention to avoid violation of debt covenants, desire to seek higher level of ...
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69
THE IMPACT OF THE 2008-2009 FINANCIAL CRISIS ON ...
https://pages.business.illinois.edu/zimmerman/wp-content/uploads/sites/56/2015/08/023-Filip.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17, pp. 145-176. Degeorge, F., J. Patel, and R. Zeckhauser (1999) ...
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https://pages.business.illinois.edu/zimmerman/wp-content/uploads/sites/56/2015/08/023-Filip.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17, pp. 145-176. Degeorge, F., J. Patel, and R. Zeckhauser (1999) ...
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70
The Impact of Financial Difficulties on Earnings Management ...
https://uwe-repository.worktribe.com/OutputFile/6862147
Keywords: financial distress; Altman's Z-score; accrual-based earnings management ... earnings upward in order to avoid debt covenant violations that may be ...
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https://uwe-repository.worktribe.com/OutputFile/6862147
Keywords: financial distress; Altman's Z-score; accrual-based earnings management ... earnings upward in order to avoid debt covenant violations that may be ...
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71
The Impact of Financial Leverage on Accrual-Based and Real ...
https://oaji.net/articles/2016/1447-1474650278.pdf
avoid debt covenant violations. Zagers (2009) surveyed whether managers manipulate operation cash flow through REM once financial leverage is increasing.
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https://oaji.net/articles/2016/1447-1474650278.pdf
avoid debt covenant violations. Zagers (2009) surveyed whether managers manipulate operation cash flow through REM once financial leverage is increasing.
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72
MANAJEMEN LABA PADA PERUSAHAAN YANG ...
https://ejournal.stiesia.ac.id/ekuitas/article/view/232
“Debt Covenant Violation and Manipulation of Accruals.” Journal of Accounting and Economics 17, pp.145-176.Dichev, Ilia D., and Douglas J. Skinner.
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https://ejournal.stiesia.ac.id/ekuitas/article/view/232
“Debt Covenant Violation and Manipulation of Accruals.” Journal of Accounting and Economics 17, pp.145-176.Dichev, Ilia D., and Douglas J. Skinner.
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73
THE EFFECT OF ACCOUNTING-BASED DEBT COVENANT ...
https://www.theibfr.com/download/IJBFR/2017_ijbfr/ijbfr_v11n2_2017/IJBFR-V11N2-2017-6.pdf
insiders time their trades in anticipation of debt covenant violation ... (1994) “Debt covenant violation and manipulation of accruals,” Journal of.
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https://www.theibfr.com/download/IJBFR/2017_ijbfr/ijbfr_v11n2_2017/IJBFR-V11N2-2017-6.pdf
insiders time their trades in anticipation of debt covenant violation ... (1994) “Debt covenant violation and manipulation of accruals,” Journal of.
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74
A BRIEF MAPPING OF EARNINGS MANAGEMENT'S ...
http://www.publishingindia.com/GetBrochure.aspx?query=UERGQnJvY2h1cmVzfC80MjU5LnBkZnwvNDI1OS5wZGY=
found that managers are involved in manipulating accruals to manage earnings in either upward or ... (1994) examined a sample of 94 debt covenant violation.
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http://www.publishingindia.com/GetBrochure.aspx?query=UERGQnJvY2h1cmVzfC80MjU5LnBkZnwvNDI1OS5wZGY=
found that managers are involved in manipulating accruals to manage earnings in either upward or ... (1994) examined a sample of 94 debt covenant violation.
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75
The impact of leverage on accrual-based earnings management
https://iranarze.ir/wp-content/uploads/2018/05/E7058-IranArze.pdf
want to reduce the likelihood of debt covenants violation and improve the firm's ... increasing firms create less discretionary accruals to manipulate their ...
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https://iranarze.ir/wp-content/uploads/2018/05/E7058-IranArze.pdf
want to reduce the likelihood of debt covenants violation and improve the firm's ... increasing firms create less discretionary accruals to manipulate their ...
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76
Journal of Accounting and Taxation - the impact of leverage ...
https://academicjournals.org/journal/JAT/article-full-text/74FBB0F68747
Key words: Earnings management, leverage, discretionary accruals, real earnings ... Several studies are in favour of the debt covenant violation hypothesis.
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https://academicjournals.org/journal/JAT/article-full-text/74FBB0F68747
Key words: Earnings management, leverage, discretionary accruals, real earnings ... Several studies are in favour of the debt covenant violation hypothesis.
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77
Mark L. DeFond - Google Cendekia - Google Scholar
https://scholar.google.co.id/citations?user=8BwddWMAAAAJ&hl=id
Debt covenant violation and manipulation of accruals. ML DeFond, J Jiambalvo. Journal of accounting and economics 17 (1-2), 145-176, 1994.
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https://scholar.google.co.id/citations?user=8BwddWMAAAAJ&hl=id
Debt covenant violation and manipulation of accruals. ML DeFond, J Jiambalvo. Journal of accounting and economics 17 (1-2), 145-176, 1994.
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78
Customer Bargaining Power and Accrual-Based Earnings ...
http://www.na-businesspress.com/JAF/JAF21-4/7_Hasan_Boyer-DavisFinal.pdf
Debt covenant violation and manipulation of accruals. Journal of. Accounting and Economics, 17(2), 145–176. https://doi.org/10.1016/0165-4101(94)90008-6.
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http://www.na-businesspress.com/JAF/JAF21-4/7_Hasan_Boyer-DavisFinal.pdf
Debt covenant violation and manipulation of accruals. Journal of. Accounting and Economics, 17(2), 145–176. https://doi.org/10.1016/0165-4101(94)90008-6.
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79
The Relationship between Earning Management and Capital ...
http://ijfaes.srbiau.ac.ir/article_3336_9804df4d718bc72c90f94f3b3a09abaf.pdf
debt covenant restrictions influence accounting choices and mangers engage in accruals manipulation in the period preceding and the period of the violation.
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http://ijfaes.srbiau.ac.ir/article_3336_9804df4d718bc72c90f94f3b3a09abaf.pdf
debt covenant restrictions influence accounting choices and mangers engage in accruals manipulation in the period preceding and the period of the violation.
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80
The case of earnings restatements - cloudfront.net
http://d1c25a6gwz7q5e.cloudfront.net/papers/1072.pdf
Debt covenant violation and manipulation of accruals: Accounting choice in troubled companies. Journal of Accounting and. Economics, 17, 145-176.
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http://d1c25a6gwz7q5e.cloudfront.net/papers/1072.pdf
Debt covenant violation and manipulation of accruals: Accounting choice in troubled companies. Journal of Accounting and. Economics, 17, 145-176.
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81
Debt Covenants and Investment: Response to Gulen, Jens ...
https://finance.wharton.upenn.edu/~mrrobert/resources/Publications/covenants_response.pdf
GJP's alternative hypothesis that the investment response to covenant violations is due to firms manipulating their accounting measures to ...
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https://finance.wharton.upenn.edu/~mrrobert/resources/Publications/covenants_response.pdf
GJP's alternative hypothesis that the investment response to covenant violations is due to firms manipulating their accounting measures to ...
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82
AN INVESTIGATION OF EARNINGS MANAGEMENT AND ...
https://eprints.nottingham.ac.uk/12874/1/555391.pdf
Companies found to manipulate earnings appear to have lower accrual quality, ... debt covenants provide incentives for managers to increase earnings either ...
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https://eprints.nottingham.ac.uk/12874/1/555391.pdf
Companies found to manipulate earnings appear to have lower accrual quality, ... debt covenants provide incentives for managers to increase earnings either ...
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83
A Comparative Literature Review between China and Thailand
https://so03.tci-thaijo.org/index.php/JMMS/article/view/202705
Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting & Economics, 17(1-2), 145-176. Defond, L., & Park, C. W. (1997).
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https://so03.tci-thaijo.org/index.php/JMMS/article/view/202705
Debt Covenant Violation and Manipulation of Accruals. Journal of Accounting & Economics, 17(1-2), 145-176. Defond, L., & Park, C. W. (1997).
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84
Earnings management strategies in Brazil ... - SciELO México
http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S0186-10422017000501460
Keywords: Earnings management; Real activities management; Manipulation by real activities; IFRS ... Debt covenant violation and manipulation of accruals.
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http://www.scielo.org.mx/scielo.php?script=sci_arttext&pid=S0186-10422017000501460
Keywords: Earnings management; Real activities management; Manipulation by real activities; IFRS ... Debt covenant violation and manipulation of accruals.
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85
The Quality of Accruals: Lender Side Evaluation of Borrowers ...
http://etheses.dur.ac.uk/14667/
Debt Covenant Hypothesis states that managers of borrowing firms may act in an opportunistic manner to avoid a potential breach of loan ...
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http://etheses.dur.ac.uk/14667/
Debt Covenant Hypothesis states that managers of borrowing firms may act in an opportunistic manner to avoid a potential breach of loan ...
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86
Is Institutional Ownership Associated with Earnings ...
https://www0.gsb.columbia.edu/mygsb/faculty/research/pubfiles/12935/Rajgopal_institutional.pdf
5 Earnings management to avoid covenant violation is expected to result in positive discretionary ... Debt convenant violation and manipulation of accruals.
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https://www0.gsb.columbia.edu/mygsb/faculty/research/pubfiles/12935/Rajgopal_institutional.pdf
5 Earnings management to avoid covenant violation is expected to result in positive discretionary ... Debt convenant violation and manipulation of accruals.
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87
Accounting earnings management and breach of covenants
https://www.repec.org.br/repec/article/download/2445/1607
(1996), discretion in the accrual basis of recording its financial events enables the company to manipulate in order to disclose a good ...
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https://www.repec.org.br/repec/article/download/2445/1607
(1996), discretion in the accrual basis of recording its financial events enables the company to manipulate in order to disclose a good ...
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88
How reliable are earnings? - DiVA Portal
https://www.diva-portal.org/smash/get/diva2:630890/FULLTEXT01.pdf
A study about real activities manipulation and accrual-based management in Europe. ... 4.1.2 Accrual-based manipulation . ... violating debt covenants.
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https://www.diva-portal.org/smash/get/diva2:630890/FULLTEXT01.pdf
A study about real activities manipulation and accrual-based management in Europe. ... 4.1.2 Accrual-based manipulation . ... violating debt covenants.
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89
Bank Interventions and Trade Credit: Evidence from Debt ...
https://www.cambridge.org/core/journals/journal-of-financial-and-quantitative-analysis/article/bank-interventions-and-trade-credit-evidence-from-debt-covenant-violations/7E1EB8824340DC2EB64DFF05FD96A6F1
Using the setting of debt covenant violations, I employ a regression discontinuity design to ... “Debt Covenant Violation and Manipulation of Accruals.
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https://www.cambridge.org/core/journals/journal-of-financial-and-quantitative-analysis/article/bank-interventions-and-trade-credit-evidence-from-debt-covenant-violations/7E1EB8824340DC2EB64DFF05FD96A6F1
Using the setting of debt covenant violations, I employ a regression discontinuity design to ... “Debt Covenant Violation and Manipulation of Accruals.
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90
Do Creditor Rights Increase Employment Risk? Evidence from ...
https://www.federalreserve.gov/pubs/feds/2012/201242/201242pap.pdf
(2009b) show that following loan covenant violations, firms reduce investment, asset growth, ... and proxies for earnings manipulation (abnormal accruals).
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https://www.federalreserve.gov/pubs/feds/2012/201242/201242pap.pdf
(2009b) show that following loan covenant violations, firms reduce investment, asset growth, ... and proxies for earnings manipulation (abnormal accruals).
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91
Forecasting the level of earnings management of Russian and ...
https://www.businessperspectives.org/index.php/journals/investment-management-and-financial-innovations/issue-2-cont1/forecasting-the-level-of-earnings-management-of-russian-and-chinese-companies
Debt Covenant Violations and Manipulation of Accruals. Journal of Accounting and Economics, 17, 145-176. Etemadi, H., & Moghadam, H. (2014).
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https://www.businessperspectives.org/index.php/journals/investment-management-and-financial-innovations/issue-2-cont1/forecasting-the-level-of-earnings-management-of-russian-and-chinese-companies
Debt Covenant Violations and Manipulation of Accruals. Journal of Accounting and Economics, 17, 145-176. Etemadi, H., & Moghadam, H. (2014).
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92
FINANCIAL CRISIS AND EARNINGS MANAGEMENT
https://www.uaeu.ac.ae/en/cbe/csafc/pdf/ad_33.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17, pp. 145-176. Degeorge, F., J. Patel, and R. Zeckhauser (1999) ...
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https://www.uaeu.ac.ae/en/cbe/csafc/pdf/ad_33.pdf
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17, pp. 145-176. Degeorge, F., J. Patel, and R. Zeckhauser (1999) ...
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93
Income Smoothing and the Usefulness of Earnings for ...
https://cpb-us-w2.wpmucdn.com/u.osu.edu/dist/7/36891/files/2020/01/Demerjian_et_al-2019-Contemporary_Accounting_Research.pdf
Keywords: income smoothing; debt contracting; financial covenants; technical default ... Debt covenant violation and manipulation of accruals.
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https://cpb-us-w2.wpmucdn.com/u.osu.edu/dist/7/36891/files/2020/01/Demerjian_et_al-2019-Contemporary_Accounting_Research.pdf
Keywords: income smoothing; debt contracting; financial covenants; technical default ... Debt covenant violation and manipulation of accruals.
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94
Do fiduciary duties to creditors reduce debt-covenant ...
https://finance.business.uconn.edu/wp-content/uploads/sites/723/2014/08/9-15-Dan-Segal-DSE-Current.pdf
By avoiding debt covenants, firms prevent creditors from taking ... Debt covenant violation and manipulation of accruals. Journal.
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https://finance.business.uconn.edu/wp-content/uploads/sites/723/2014/08/9-15-Dan-Segal-DSE-Current.pdf
By avoiding debt covenants, firms prevent creditors from taking ... Debt covenant violation and manipulation of accruals. Journal.
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95
Earnings Management Strategies during Financial Distress
https://faculty.iima.ac.in/assets/snippets/workingpaperpdf/7456417362016-02-03.pdf
By managing earnings, firms can avoid violation of debt covenants ... Accruals earnings management (AM) refers to change in accounting ...
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https://faculty.iima.ac.in/assets/snippets/workingpaperpdf/7456417362016-02-03.pdf
By managing earnings, firms can avoid violation of debt covenants ... Accruals earnings management (AM) refers to change in accounting ...
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96
Measuring the probability of financial covenant violation in ...
https://peterdemerjian.weebly.com/uploads/1/3/2/5/132532695/demerjianowensjae2016.pdf
For example, the debt covenant hypothesis predicts that borrowers close to ... Debt covenant violation and manipulation of accruals.
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https://peterdemerjian.weebly.com/uploads/1/3/2/5/132532695/demerjianowensjae2016.pdf
For example, the debt covenant hypothesis predicts that borrowers close to ... Debt covenant violation and manipulation of accruals.
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