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Keywords: Debt covenants
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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
...Daniel Gyung Paik; Timothy Hamilton; Brandon Byunghwan Lee; Sung Wook Yoon Purpose The purpose of this paper is to investigate the association between the purpose of a loan and the type of debt covenants, separated into balance sheet-based and income statement-based covenants. Design...
