Work

The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations

Year: 2002

Type: article

Source: Journal of Accounting and Economics

DOI: 10.1016/s0165-4101(02)00046-0

Authors: Anne Beatty, K. Ramesh, Joseph Weber

Institutions: Pennsylvania State University, Analysis Group (United States), Massachusetts Institute of Technology

Language: English

Topic: Auditing, Earnings Management, Governance

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2078775178

FWCI: 24.71

Cites: 23

Cited by: 258

Related to: 9