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Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants? /

Demerjian, Peter R.

Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants? / Peter R. Demerjian - November 2011. - Journal of Accounting and Economics 52 : 2-3, pages 178-202 .

Accountancy

Subjects--Topical Terms:
Accounting standards.
Balance sheet.
Covenants.
Debt contracting.

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Accounting standards and debt covenants : has the "balance sheet approach" led to a decline in the use of balance sheet covenants? /

Manila Tytana Colleges Library | Metropolitan Park, Pres. Diosdado Macapagal Blvd., Pasay City, 1300 Tel.(+63-2) 859-0826 | E-mail library@mtc.edu.ph

Manila Tytana Colleges Library | Metropolitan Park, Pres. Diosdado Macapagal Blvd., Pasay City, 1300
Tel.(+63-2) 859-0826 | E-mail library@mtc.edu.ph