Matches in SemOpenAlex for { <https://semopenalex.org/work/W1792944593> ?p ?o ?g. }
Showing items 1 to 91 of
91
with 100 items per page.
- W1792944593 abstract "In this paper we examine the ex-ante importance of accounting changes in debt contracts by examining how the exclusion of the flexibility to make voluntary and mandatory accounting changes from the calculation of covenant compliance affects the interest rate charged on the loan. After controlling for a selectivity correction and other factors known to affect loan spreads, we find that the interest rate charged on a loan is 40 basis points lower when mandatory accounting changes are excluded and is 104 basis points lower when voluntary accounting changes are excluded. Our results support findings in previous studies that accounting changes are important in debt contracts ex-post for borrowers who violate their accounting based covenants." @default.
- W1792944593 created "2016-06-24" @default.
- W1792944593 creator A5048587793 @default.
- W1792944593 creator A5058084334 @default.
- W1792944593 creator A5071343708 @default.
- W1792944593 date "2000-01-01" @default.
- W1792944593 modified "2023-09-27" @default.
- W1792944593 title "The Importance of Excluding Accounting Changes from the Calculation of Debt Covenant Compliance" @default.
- W1792944593 cites W1489601734 @default.
- W1792944593 cites W1492155385 @default.
- W1792944593 cites W1523000468 @default.
- W1792944593 cites W1546523058 @default.
- W1792944593 cites W1574884354 @default.
- W1792944593 cites W1579112106 @default.
- W1792944593 cites W1603825938 @default.
- W1792944593 cites W2001001585 @default.
- W1792944593 cites W2044795179 @default.
- W1792944593 cites W2066948865 @default.
- W1792944593 cites W2088251095 @default.
- W1792944593 cites W2108897618 @default.
- W1792944593 cites W2752617332 @default.
- W1792944593 cites W3123826726 @default.
- W1792944593 cites W3124227278 @default.
- W1792944593 cites W2053041655 @default.
- W1792944593 doi "https://doi.org/10.2139/ssrn.223733" @default.
- W1792944593 hasPublicationYear "2000" @default.
- W1792944593 type Work @default.
- W1792944593 sameAs 1792944593 @default.
- W1792944593 citedByCount "4" @default.
- W1792944593 countsByYear W17929445932021 @default.
- W1792944593 crossrefType "journal-article" @default.
- W1792944593 hasAuthorship W1792944593A5048587793 @default.
- W1792944593 hasAuthorship W1792944593A5058084334 @default.
- W1792944593 hasAuthorship W1792944593A5071343708 @default.
- W1792944593 hasConcept C10138342 @default.
- W1792944593 hasConcept C120527767 @default.
- W1792944593 hasConcept C121955636 @default.
- W1792944593 hasConcept C122251271 @default.
- W1792944593 hasConcept C136800757 @default.
- W1792944593 hasConcept C139719470 @default.
- W1792944593 hasConcept C144133560 @default.
- W1792944593 hasConcept C144929662 @default.
- W1792944593 hasConcept C162324750 @default.
- W1792944593 hasConcept C175025494 @default.
- W1792944593 hasConcept C17744445 @default.
- W1792944593 hasConcept C187736073 @default.
- W1792944593 hasConcept C199539241 @default.
- W1792944593 hasConcept C2777764128 @default.
- W1792944593 hasConcept C2780598303 @default.
- W1792944593 hasConceptScore W1792944593C10138342 @default.
- W1792944593 hasConceptScore W1792944593C120527767 @default.
- W1792944593 hasConceptScore W1792944593C121955636 @default.
- W1792944593 hasConceptScore W1792944593C122251271 @default.
- W1792944593 hasConceptScore W1792944593C136800757 @default.
- W1792944593 hasConceptScore W1792944593C139719470 @default.
- W1792944593 hasConceptScore W1792944593C144133560 @default.
- W1792944593 hasConceptScore W1792944593C144929662 @default.
- W1792944593 hasConceptScore W1792944593C162324750 @default.
- W1792944593 hasConceptScore W1792944593C175025494 @default.
- W1792944593 hasConceptScore W1792944593C17744445 @default.
- W1792944593 hasConceptScore W1792944593C187736073 @default.
- W1792944593 hasConceptScore W1792944593C199539241 @default.
- W1792944593 hasConceptScore W1792944593C2777764128 @default.
- W1792944593 hasConceptScore W1792944593C2780598303 @default.
- W1792944593 hasLocation W17929445931 @default.
- W1792944593 hasOpenAccess W1792944593 @default.
- W1792944593 hasPrimaryLocation W17929445931 @default.
- W1792944593 hasRelatedWork W1473005303 @default.
- W1792944593 hasRelatedWork W1872950600 @default.
- W1792944593 hasRelatedWork W1960134089 @default.
- W1792944593 hasRelatedWork W1964220095 @default.
- W1792944593 hasRelatedWork W1970842790 @default.
- W1792944593 hasRelatedWork W1987704442 @default.
- W1792944593 hasRelatedWork W2026422083 @default.
- W1792944593 hasRelatedWork W2096269670 @default.
- W1792944593 hasRelatedWork W2108897618 @default.
- W1792944593 hasRelatedWork W2158427302 @default.
- W1792944593 hasRelatedWork W2338928913 @default.
- W1792944593 hasRelatedWork W2343321218 @default.
- W1792944593 hasRelatedWork W2378688262 @default.
- W1792944593 hasRelatedWork W2809266367 @default.
- W1792944593 hasRelatedWork W2884332742 @default.
- W1792944593 hasRelatedWork W3042301425 @default.
- W1792944593 hasRelatedWork W3121815934 @default.
- W1792944593 hasRelatedWork W3123791361 @default.
- W1792944593 hasRelatedWork W3125128128 @default.
- W1792944593 hasRelatedWork W70292438 @default.
- W1792944593 isParatext "false" @default.
- W1792944593 isRetracted "false" @default.
- W1792944593 magId "1792944593" @default.
- W1792944593 workType "article" @default.