TY  - SER
AU  - Skinner, Douglas J.
TI  - Discussion of "Accounting standards and debt covenants: has the "balance sheet approach" led to a decline in the use of balance sheet covenants? 
PY  - 2011///
KW  - Accounting standards
KW  - Debt contracting
KW  - Debt covenants
N1  - Accountancy
ER  -