Accounting standards and debt covenants: Has the “balance sheet approach” led to a decline in the use of balance sheet covenants?
Top Cited Papers
- 1 November 2011
- journal article
- Published by Elsevier in Journal of Accounting and Economics
- Vol. 52 (2-3) , 178-202
- https://doi.org/10.1016/j.jacceco.2011.08.004
Abstract
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