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Keywords: debt covenants
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Journal Articles
Accounting Horizons (2015) 29 (4): 969–996.
Published: 01 December 2015
... consider the impact of these changes on firms' debt covenants by examining the frequency of income-statement- versus balance-sheet-based accounting ratios in debt covenants of firms in high and low Off Balance Sheet (OBS) lease industries. Based on debt contracts from the 1996–2009 period, our results...