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debt covenants is not expressly required except in instances where there has been a covenant violation. Under existing GAAP regulation, FAS No. ...

http://www.brandonmiller.net/docs/debt_covenants.pdf

18 Sep 2009 ... Despite various causes of debt covenant violations or the potential breach of debt ... Even the possibility of a debt covenant violation is ...

http://www.prlog.org/10346998-frost-pllc-says-most-companies-can-prevent-debt-covenant-violations.pdf

by TD Janes - 2003 - Cited by 9

http://www.american.edu/academic.depts/ksb/finance_realestate/mrobe/Seminar/Janes.pdf

by N Garleanu - Cited by 25

http://faculty.haas.berkeley.edu/garleanu/coven.pdf

recent evidence that private debt covenant violations occur frequently ... substantially reduced when debt covenant violation occurs (Roberts and Sufi, ...

http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1478970_code357514.pdf?abstractid=1478970&mirid=1

debt covenant compliance may have differing affects on the probability of covenant violations. However, the inclusion of either of these types of accounting ...

http://papers.ssrn.com/sol3/Delivery.cfm/000425304.pdf?abstractid=223733

by FM Messina - Related articles

http://www.nationalaglawcenter.org/assets/bibarticles/messina_covenant.pdf

by SD Dyreng - 2007 - Cited by 7

http://www.kellogg.northwestern.edu/accounting/papers/Dyreng .pdf

by V Nikolaev - Cited by 12

http://areas.kenan-flagler.unc.edu/Accounting/Lists/Upcoming Accounting Events/Attachments/12/Nikolaev JOB MARKET PAPER.pdf

by J Alcock - Related articles

http://www.firn.net.au/resources/pdfs-papers-slides/Paper_UQ_Tan.pdf

costs of covenant violation are meaningful. Combined with recent evidence that private debt covenant violations occur frequently (Dichev and Skinner, 2002; ...

http://faculty.fuqua.duke.edu/bio/DyrengVita08.pdf

by R Frankel - Cited by 12

http://fic.wharton.upenn.edu/fic/papers/07/0707.pdf

by BH Kim - Cited by 1

http://www.olin.wustl.edu/Documents/CRES/BongKim2.pdf

by R Frankel - Cited by 12

http://www.olin.wustl.edu/docs/CRES/FrankelGAP.pdf

9 Feb 2010 ... tion of a debt covenant violation. I show that under some mild conditions the. 1 See, for example, Roberts and Sufi (2009b), ...

http://econ.as.nyu.edu/docs/IO/14357/Archavski_20100209.pdf

by ID Dichev - Cited by 199

http://deepblue.lib.umich.edu/bitstream/2027.42/35558/2/b2037828.0001.001.pdf

such as measurement, liquidity, and violation of debt covenants, and ... that may trigger violations of debt covenants. If a covenant violation ...

http://www.aicpa.org/download/acctstd/TIS1100_15.pdf

5 Nov 2008 ... such as measurement, liquidity, and violation of debt covenants, and ... that may trigger violations of debt covenants. ...

http://www.aicpa.org/download/auditstd/2008110506_agenda_materials/6_discussion_memorandum.pdf

debt covenant violation. In summary, hospitals often have complex bal- ance sheet structures, and isolating the risks on each side of the balance sheet is ...

http://www.lancasterpollard.com/assets/attachments/file/Article_HFM_Tripping Covenants_July_09.pdf

Debt covenant violations. •. Challenges and Opportunities. When not addressed properly, financial distress can lead companies to make decisions that cause ...

http://www.protiviti.com/en-US/Solutions/Documents/POV - Restructuring - Protiviti.pdf

debt covenant violations. The impending switch in the EU from domestic GAAP to IAS-based GAAP will change the degree of uncertainty and clarity on both ...

http://www.informaworld.com/index/777037023.pdf

by ID Dichev - Cited by 199

http://aaahq.org/AM2001/sessions/ab249.pdf

Cost of covenant violation (debt contract renegotiation) ...... A perspective on accounting-based debt covenant violations. The ...

http://caaa.metapress.com/index/R8NTQ5U8AMQFNHC8.pdf

DeFond, M. and J. Jiambalvo, 1994, “Debt Covenant Violation and Manipulation of. Accruals,” Journal of Accounting and Economics, May, 145-176. ...

http://www.kojikojima.com/Research-webyo/front pages/Res-PAT-D-front.PDF

by T Piskorski - Related articles

http://www.econ.nyu.edu/user/galed/fewpapers/FEW S09/Piskorski_Westerfield.pdf

by N Garleanu - Cited by 25

http://www.haas.berkeley.edu/finance/coven.pdf

by J Yu - 201024 Jan 2010 ... meet the debt covenant. Violations occur at these states. Gamba and Triantis (2008b) also consider a debt covenant that sets a maximum book ...

http://www.hhs.se/DF/SeminarsWorkshops/Documents/JinYu.pdf

by FM Messina - Related articles

http://ageconsearch.umn.edu/bitstream/46189/2/Vol 11 1996 Article 3.pdf

31 Jul 2008 ... 12:30 – 1:30 p.m. Eastern Time. Managing Debt Maturities and. Potential Covenant Violations in Today's. Challenging Credit Environment ...

http://apps.kslaw.com/Library/event/agenda/0708handout.pdf

by S CHAVA - 2008 - Cited by 45

http://finance.wharton.upenn.edu/~mrrobert/published_files/jofi_1391.pdf

by F Bazzana - Related articles

http://www.efmaefm.org/0EFMAMEETINGS/EFMA ANNUAL MEETINGS/2009-milan/EFMA2009_0162_fullpaper.pdf

by N Garleanu - Cited by 25

http://www.usc.edu/schools/business/FBE/seminars/papers/FAE_10-29-04_ZWIEBELCoven.pdf

Covenant Violations are Likely in the Upcoming Year. 3. Another situation may arise where you are not in violation of the debt covenants at the balance ...

http://bdo.ca/library/publications/assuranceandaccounting/documents/WhenShouldYouReclassify.pdf

in compliance with its debt covenants; however the Company obtained a waiver from the lending institution of its covenant violation(s). ...

https://www.rdfcpas.com/files/OCTOBER 2008 ACCOUNTING UPDATE.pdf

by S Chava - Cited by 12

http://www.nyfedeconomists.org/research/conference/2006/fin_intermed/Chava-Roberts_UPenn_June21.pdf

by T Piskorski - Related articles

http://wpcarey.asu.edu/fin/upload/SSRN-id1322171.pdf

reported debt covenant violations in such areas as working capital, debt-equity ratio, ... Jaggi and Lee divided the debt covenant violation firms into ...

http://www.pace.edu/emplibrary/WorkReFall02.pdf.pdf

net-worth requirement in case of a covenant violation. 2.2.1 Comparing incremental benefits. Debt covenants provide efficiency gains, by reducing moral ...

http://www.springerlink.com/index/705R1567038T5405.pdf

violations of debt covenants on managers' accounting choices by examining the accounting changes .... “Debt Covenant Violation and Manipulation of Accruals. ...

http://www.springerlink.com/index/L82177000762J1L8.pdf

Mark L. DeFond and James Jiambalvo, "Debt Covenant Violation and Manupulation of. Accruals," Journal of Accounting and Economics, Vol. 17,No. ...

http://www.lib.kobe-u.ac.jp/repository/00176084.pdf

impact of an impending violation of a debt covenant; ... long-term debt as a current liability as a result of a covenant violation. ...

http://www.cica.ca/research-and-guidance/mda-and-business-reporting/cpr-alert-issues/item13066.pdf

Some of the more common causes of covenant violations that we have seen include: ... can miss the Debt Service Coverage Ratio covenant in a year with lower ...

http://www.dixon-hughes.com/industries/healthcare/senior_living_continuum/incontext/SeniorLivingNews0309_CovenantViolation.pdf

by PRW Demerjian - Cited by 6

http://www.gsb.stanford.edu/facseminars/pdfs/Demerjian_Financial.pdf

Covenant Violations and Net Debt Issuance. Regression Discontinuity Sample. This table presents coefficient estimates of firm fixed effects regressions of ...

http://www.afajof.org/afa/all/sufi-IA.pdf

Compliance With Debt Covenants – The classification of investments could trigger violations of debt covenants. If a covenant violation occurs, ...

http://www.nacubo.org/documents/business_topics/Impact_of_economic_downturn10-20-08.Crowe.pdf

can be classified as noncurrent as long as (i) no covenant violations that would accelerate the debt occurred prior to the balance sheet date4 and no ...

http://www.nacubo.org/documents/business_topics/PWC_VRDO_Classification.pdf

Smith, C. W., 1993, “A Perspective on Accounting-Based Debt Covenant Violations”,. The Accounting Review, April, pp. 289-303. ...

http://www.griffith.edu.au/courseoutlines/OLD/acf/2001/s1/ACF6009.pdf

Covenant Compliance Waiver on Debt Covenant Violation at Balance-Sheet Date . ...... disclosure of all waivers received for debt covenant violations, ...

http://www.mcgladrey.com/Resource_Center/fundamentals_debt_classification.pdf

a number of studies investigate the causes and consequences of debt covenant violations.1 The impression one gets from these studies, collectively, ...

http://www.hti.umich.edu/b/busadwp/images/b/2/0/b2037828.0001.001.pdf

issue of EIC-59, “Long-Term Debt with Covenant Violations”, addresses what happens when a covenant violation is likely within one year of the balance sheet ...

http://www.acsbcanada.org/implementation-guidance/item18431.pdf