Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
| Year of publication: |
2011
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|---|---|
| Authors: | Demerjian, Peter R. |
| Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 4413301. - Vol. 52.2011, 2, p. 178-203
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