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Keywords: Line items
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Journal Articles
Do credit market incentives drive classification shifting in emerging markets?
Available to Purchase
International Journal of Accounting and Information Management (2023) 31 (3): 564–582.
Published: 06 June 2023
... to keep debt covenants intact. Classification shifting Credit market incentives Line items Emerging markets Debt covenants are essential in influencing how businesses behave financially as they give lenders the tools to track and manage borrowers’ financial performance (Bradley and Roberts...
