Search Results - subject:"Debt Covenant Violation"

Bank intervention and firms' earnings management : evidence from debt covenant violations

Huang, Yichu; Chen, Lei; Liu, Hong - In: Review of quantitative finance and accounting 63 (2024) 1, pp. 237-264

Persistent link: https://www.econbiz.de/10014546433

Creditor governance and mandatory information disclosure quality

Gu, Yuqi; Ouyang, Bo; Zhou, Jian - In: Journal of accounting and public policy 51 (2025), pp. 1-20

We examine how the information disclosure quality of mandatory disclosure changes in response to the strength of creditor governance. Creditor governance is more prominent after debt covenant violations when banks use control rights to influence firm policies. We find that the complexity of...

Persistent link: https://www.econbiz.de/10015437943

Debt covenant violations and corporate cost management

Gu, Yuqi; Ouyang, Bo - In: Advances in accounting : a research annual 65 (2024), pp. 1-16

Persistent link: https://www.econbiz.de/10015061102

Mandatory accounting change and debt covenant violation : additional evidence from SFAS 150

Hanlon, Dean - In: Australian journal of management 44 (2019) 3, pp. 355-387

Persistent link: https://www.econbiz.de/10012119202

Non-GAAP reporting following debt covenant violations

Christensen, Theodore E.; Pei, Hang; Pierce, Spencer R.; … - In: Review of accounting studies 24 (2019) 2, pp. 629-664

Persistent link: https://www.econbiz.de/10012099017

Debt covenant violation, competition and cost of new debt

Butt, Umar - In: Australian journal of management 44 (2019) 2, pp. 163-187

Persistent link: https://www.econbiz.de/10011999632

Informed trading on debt covenant violations : the long and short of it

Zhu, Yushu; Gippel, Jennifer - In: Accounting and finance : journal of the Accounting … 57 (2017) 1, pp. 289-315

Persistent link: https://www.econbiz.de/10011720096

Insightful Insiders? Insider Trading and Stock Return Around Debt Covenant Violation Disclosures

Lont, David; Griffin, Paul; McClune, Kate - Victoria Business School, Victoria University of Wellington - 2011

This paper documents significant trading by insiders around a first-time debt covenant violation disclosure in an SEC …. Importantly we find a lead relation between net insider selling in the 12 months before a debt covenant violation disclosure and …

Persistent link: https://www.econbiz.de/10011199587

Accruals and real earnings management : testing the debt covernant hypothesis

Butt, Umar; Chamberlain, Trevor W.; Sarkar, Sudipto - In: International journal of accounting and finance 6 (2016) 3, pp. 167-196

Persistent link: https://www.econbiz.de/10011722967

Impact of proximity to debt covenant violation on earnings management

Franz, Diana R.; HassabElnaby, Hassan R.; Lobo, Gerald J. - In: Review of accounting studies 19 (2014) 1, pp. 473-505

Persistent link: https://www.econbiz.de/10010347311