Search Results - subject:"covenant violation"

Covenant violation and operational efficiency

James, Hui Liang; Wang, Hongxia; Wang, Zhimin - In: Accounting and finance 64 (2024) 2, pp. 1879-1920

Persistent link: https://www.econbiz.de/10015164474

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

Treatment of accounting changes and covenant violation errors

Zhu, Chunmei - In: Journal of accounting research 62 (2024) 2, pp. 783-824

Persistent link: https://www.econbiz.de/10014541865

Labor unions and debt covenant violations

Li, Guangzi; Lian, Yili; Zhang, Yi - In: The European journal of finance 30 (2024) 9, pp. 1030-1047

Persistent link: https://www.econbiz.de/10014548030

Are all types of real transaction management equal in the eyes of bank lenders?

Chen, Po-Chang; Moser, William J.; Narayanamoorthy, Gans - In: Journal of business finance & accounting : JBFA 50 (2023) 3/4, pp. 680-715

Persistent link: https://www.econbiz.de/10014304094

Covenant violation concern and investors' pricing of Level 3 fair value adjustments

Mehnaz, Laura; Rahman, Asheq; Kabir, Humayun - In: Journal of contemporary accounting & economics 19 (2023) 3, pp. 1-21

Persistent link: https://www.econbiz.de/10014483037

The impact of entrepreneurial firm social purpose on bank loan officer decisions : a study of loan covenant violations

Austin, Rebekah; Weinberger, Andrew Scott; Mohundro, Jon - In: Journal of small business & enterprise development 29 (2022) 7, pp. 1089-1107

Persistent link: https://www.econbiz.de/10013455203

Co-opted directors, covenant intensity, and covenant violations

Lim, Jesslyn; Do, Viet; Vu, Tram - In: The journal of corporate finance : contracting, … 64 (2020), pp. 1-21

Persistent link: https://www.econbiz.de/10012295737