Impact of proximity to debt covenant violation on earnings management
Year of publication: |
2014
|
---|---|
Authors: | Franz, Diana R. ; HassabElnaby, Hassan R. ; Lobo, Gerald J. |
Published in: |
Review of accounting studies. - Norwell, Mass. [u.a.] : Springer, ISSN 1380-6653, ZDB-ID 1334761-5. - Vol. 19.2014, 1, p. 473-505
|
Subject: | Debt covenant violation | Real earnings management | Accounting earnings management | Technical default | Bilanzpolitik | Accounting policy | Gewinn | Profit | Betriebliche Finanzwirtschaft | Managerial finance |
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