Do debt covenants constrain borrowings prior to violation? : evidence from SFAS 160
Moshe Cohen, Sharon P. Katz, Sunay Mutlu, Gil Sadka
| Year of publication: |
2019
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|---|---|
| Authors: | Cohen, Moshe ; Katz, Sharon P. ; Mutlu, Sunay ; Sadka, Gil |
| Published in: |
The accounting review : a publication of the American Accounting Association. - Lakewood Ranch, FL : American Accounting Association, ISSN 0001-4826, ZDB-ID 210224-9. - Vol. 94.2019, 2, p. 133-156
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| Subject: | debt | convenants | financial constraints | leverage | investments | default | Kapitalstruktur | Capital structure | Fremdkapital | Debt financing | Liquiditätsbeschränkung | Liquidity constraint | Unternehmensfinanzierung | Corporate finance | Öffentliche Schulden | Public debt | Verbindlichkeiten | Corporate debt | Kredit | Credit |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.2308/accr-52204 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012138238