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Keywords: Accounting-based covenant
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Journal Articles
Loan purpose and accounting based debt covenants
Available to Purchase
Journal:
Review of Accounting and Finance
Review of Accounting and Finance (2019) 18 (2): 321–343.
Published: 14 May 2019
... of income statement- and balance sheet-based covenants as it relates to different loan purposes. The authors build on prior research to examine the degree to which loan purpose is associated with the choice between income statement-based and balance sheet-based covenants. Debt covenants Accounting-based...
