Impact of proximity to debt covenant violation on earnings management

Article (Web of Science)

• cited authors: Franz, Diana R.; HassabElnaby, Hassan R.; Lobo, Gerald J.
• authors: Franz, Diana R
• publication date: March 1, 2014
• webpage: Web of Science
• published in: REVIEW OF ACCOUNTING STUDIES Journal

author keyword

• Accounting earnings management
• Debt covenant violation
• Real earnings management
• Technical default

• category: BUSINESS, FINANCE Category
• start page: 473
• end page: 505
• volume: 19
• issue: 1