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Keywords: loan covenants
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Journal Articles
The Accounting Review 1–29.
Published: 15 February 2024
...Edward Xuejun Li; Monica Neamtiu; Zhiyuan Tu ABSTRACT We study firms’ decisions to withhold loan covenant details by focusing on a unique disclosure-related cost. Prior research documents the prevalence of tight initial covenants that are selectively relaxed in future renegotiations...
Journal Articles
The Accounting Review (2019) 94 (5): 57–82.
Published: 01 September 2019
... American Accounting Association. 2019 performance-vesting awards performance-contingent awards executive compensation CEO pay executive stock options agency costs of debt financial contracting capital structure cost of debt loan covenants bond event study stock event study Debt...