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Discussion of "Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants?"

Skinner, Douglas J. - In: Journal of accounting & economics 52 (2011) 2/3, pp. 203-208

Persistent link: https://www.econbiz.de/10009406381

Discussion of "The implications of unverifiable fair-value accounting : evidence from the political economy of goodwill accounting"

Skinner, Douglas J. - In: Journal of accounting & economics 45 (2008) 2/3, pp. 282-288

Persistent link: https://www.econbiz.de/10003747419

The politics of accounting standard-setting : a review of empirical research

Gipper, Brandon; Lombardi, Brett J.; Skinner, Douglas J. - In: Australian journal of management 38 (2013) 3, pp. 523-551

Persistent link: https://www.econbiz.de/10010233217

Discussion of 'Accounting Standards and Debt Covenants : Has the 'Balance Sheet Approach' Led to a Decline in the Use of Balance Sheet Covenants?'

Skinner, Douglas J. - 2011

Demerjian (2011) argues that a shift by U.S. standard setters towards the balance sheet approach reduces the usefulness of balance sheet numbers for contracting. Consistent with this argument, he provides evidence of a decline in the use of balance sheet-based covenants in debt contracts, a...

Persistent link: https://www.econbiz.de/10013118570