Accruals, Financial Distress, and Debt Covenants
Troy D. Janes ...
by TD Janes - 2003 - Cited by 9
http://www.american.edu/academic.depts/ksb/finance_realestate/mrobe/Seminar/Janes.pdf
The Cost of Private Debt Covenant Violation
DeFond, Mark L., James Jiambalvo. 1994. "Debt Covenant Violation and Manipulation of. Accruals." Journal of Accounting & Economics 17(1-2):145. ...
http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID1478970_code357514.pdf?abstractid=1478970&mirid=1
1 Accruals as a Determinant of Debt Covenant
Tightness Troy D ...
management's attempts to manipulate earnings to avoid problems such as debt covenant violations (Xie, 2001; Dichev and Skinner, 2002; DeFond and Jiambalvo, ...
http://papers.ssrn.com/sol3/Delivery.cfm/SSRN_ID930855_code284388.pdf?abstractid=930855&rulid=4818775&mirid=1
Financial
Accounting Characteristics and Debt Covenants
Defond M., and Jiambalvo, J., 1994, Debt covenant violation and manipulation of accruals,. Journal of Accounting and Economics 17: 145-176. ...
http://fic.wharton.upenn.edu/fic/papers/07/0707.pdf
Large-sample evidence on the debt covenant
hypothesis*
by ID Dichev - Cited by 202
http://deepblue.lib.umich.edu/bitstream/2027.42/35558/2/b2037828.0001.001.pdf
The
association between Income smoothing and Job Security Concerns
...
by S Tauch - 2004DeFond, M. L. and J. Jiambalvo (1994), "Debt Covenant Violation and Manipulation of Accruals", Journal of Accounting and Economics, Vol. 17, pp. 145-176. ...
http://eprints.otago.ac.nz/387/1/TauchSAbOnlyocr.pdf
Acctg 580 Winter 2001 Reading Lists 1 1/2 Organization 2 1/4
...
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
Debt Covenants, Agency Costs and Debt Maturity
by J Alcock - Related articles
http://www.firn.net.au/resources/pdfs-papers-slides/Paper_UQ_Tan.pdf
On the Value of Restrictive Covenants: An
Empirical Investigation ...
by N Reisel - Cited by 18
http://www.effas-ebc.org/fileadmin/projects/Convenants/CovenantsReisel.pdf
Untitled -
神戸大学附属図書館
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
DEPARTEMENT TOEGEPASTE ECONOMISCHE WETENSCHAPPEN
by H Vander Bauwhede - Cited by 2
https://lirias.kuleuven.be/bitstream/123456789/220853/1/OR_9833.pdf
DEPARTEMENTTOEGEPASTE ECONOMISCHE WETENSCHAPPEN
by J Konings - Related articles
https://lirias.kuleuven.be/bitstream/123456789/220864/1/OR_9828.pdf
How Does Financing Impact Investment? The Role of Debt
Covenants
by S CHAVA - 2008 - Cited by 49
http://finance.wharton.upenn.edu/~mrrobert/published_files/jofi_1391.pdf
Is
Financial Contracting Costly? An Empirical Analysis of
Debt ...
by S Chava - Cited by 12
http://finance.wharton.upenn.edu/~rlwctr/papers/0619.pdf
unvar
rahman
by UMA Rahmana - 2005 - Related articles
http://www.iiu.edu.my/enmjournal/132art4.pdf
Post-Borrowing
Conservatism and Debt-Covenant
Slack
The debt-covenant hypothesis predicts that firms will choose accounting policies to avoid covenant violations (Watts and Zimmerman, 1986; DeFond and ...
http://apps.olin.wustl.edu/cres/research/calendar/files/Kim.pdf
The Effect of
Earnings-Announcement Timing on Earnings Management ...
DeFond and Subramanyam (1998) find that in a sample of auditor change .... _____ and J. Jiambalvo (1994), 'Debt Covenant Violation and Manipulation of ...
http://net2.hkbu.edu.hk/~brc/WP200106.pdf
~~ "Management Compensation, Debt Contract, and
Earnings ...
by VW Liu - Related articles
http://www.bm.nsysu.edu.tw/tutorial/vwliu/Publish/Journal/Management Compensation, Debt Contract, and Earnings management Strategy.pdf
GAAP
goodwill and debt contracting efficiency: evidence
from net ...
and covenants. Journal of Finance, 62(2), 697–730. Defond, M., & Jiambalvo, J. (1994). Debt covenants violations and manipulation of accruals. Journal of ...
http://www.springerlink.com/index/705R1567038T5405.pdf
Dividend
Covenants and Income Measurement
companies, and DeFond and Jiambalvo (1994) examine the manipulation of accruals in the year preceding a year of violation of a debt covenant. ...
http://www.springerlink.com/index/L82177000762J1L8.pdf
Earnings
Management and Board Characteristics: Evidence from Malaysia
by NM Saleh - 2005 - Cited by 3
http://pkukmweb.ukm.my/~penerbit/jurnal_pdf/Jp24-04.pdf
Nonprofit and
Voluntary Sector Quarterly
DeFond, M., & Jiambalvo, J. (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17, 145-176. ...
http://nvs.sagepub.com/cgi/reprint/33/2/334.pdf
Board
monitoring and earnings management:
- Related articles
http://www.bmibourse.org/Report\Files\SSRN-id249557.pdf
Reviewer
Questionnaire – Richard Sloan
- Related articles
http://www.bmibourse.org/Report\Files\SSRN-id258518.pdf
Financial Ratios and Credit Risk: The Selection of Financial Ratio
...
by PRW Demerjian - Cited by 6
http://www.gsb.stanford.edu/facseminars/pdfs/Demerjian_Financial.pdf
RAFE_A_285950_O
319..326
firms to violate debt covenants (DeFond and. Jiambalvo, 1994); to avoid debt covenant violations, therefore, managers of highly leveraged firms may ...
http://www.informaworld.com/index/907684818.pdf
RAEL_A_271970
113..120
discretion either to avoid covenant violations or to prevent adverse effects on their debt rating (Bowen et al., 1981; Defond and Jiambalvo, 1994; Minton ...
http://www.informaworld.com/index/907960082.pdf
Auditing quality and earnings management: empirical tests using
...
by A Ebrahim - Cited by 6
http://aaahq.org/audit/midyear/02midyear/papers/Auditing Conference Paper.pdf
The Effect of Fee Dependence on Non-Big 5 Clients' Accruals
by K Reichelt - Cited by 2
http://aaahq.org/audit/midyear/03midyear/papers/Effect of Fee Dependence on Non-Big 5 Cleints Accruals.pdf
Earnings
Management to Avoid Losses: a cost of debt
explanation
by JAC Moreira - 2007 - Related articles
http://www.fep.up.pt/investigacao/cete/papers/DP0704.pdf
INDIAN INSTITUTE OF
MANAGEMENT BANGALORE
DeFond , M. and J. Jiambalvo, 1994, “Debt Covenant Violations and Manipulation of Accruals”, Journal of Accounting and Economics, volume 17, pp. 145-176. ...
http://www.fars.org/Narayanaswamy.pdf
The
ethicalness of earnings management in the Middle East: a ...
DeFond, M.L. and Jiambalvo, J. (1994) 'Debt covenant violation and manipulation of accruals',. Journal of Accounting and Economics, January, pp.145–176. ...
http://inderscience.metapress.com/index/8DVGHEYATRHW5JVV.pdf
Accounting
choices of distressed firms during debt
renegotiation ...
debt covenant violation before actual default (for example, DeFond and Jiambalvo, 1994). However, after actual debt default, we argue that there are no ...
http://inderscience.metapress.com/index/W60V82121318Q018.pdf
The Influence of Internationalization, Board Characteristics, and
...
Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics, 17 (1/2): 145-176. DeFond, M. L., & Park, C. W. 1997. ...
http://www.press.ntu.edu.tw/ejournal/files/管理論叢\200812.19-1\157-186.pdf
Board
characteristics, accounting report integrity, and the cost ...
by RC Andersona - Cited by 180
http://astro.temple.edu/~dreeb/BoardChar.pdf
Good Corporate
Governance Mechanism And Firms' Operating And ...
by DAM Abu-Tapanjeh - Related articles
http://digital.library.ksu.edu.sa/V43M350R2661.pdf
Good Corporate
Governance Mechanism and Firms' Operating and ...
by AM Abu-Tapanjeh - Related articles
http://digital.library.ksu.edu.sa/V43M345R2668.pdf
Consistency in audit reporting behaviour:
the model because debt covenant violations are positively associated with the probability of issuing a going concern opinion (Mutchler et al. 1997; DeFond ...
http://www.fdewb.unimaas.nl/ISAR2009/01_03_Tronnes_Carson_Simnett.pdf
The role of information asymmetry and financial reporting quality
...
by RW Moerman - Cited by 58
http://w4.stern.nyu.edu/salomon/docs/Credit2006/InfoAsymmetry_RWMoerman.pdf
GAAP Goodwill and Debt Contracting Efficiency:
Evidence from Net ...
by R Frankel - 2005 - Cited by 12
http://w4.stern.nyu.edu/emplibrary/Paper_1_GAAP_Goodwill_and_Debt_Contracting.pdf
Cover & Index
and Zimmerman, 1994) to avoid debt covenant violation (DeFond and Jiambalvo, 1991 and. 1994) or it may be undertaken to obtain regulatory or political ...
http://www.business.qut.edu.au/faculty/schools/accountancy/documents/2003-009Goodwin.pdf
PII:
S0165-4101(00)00023-9
by D Aboody - 2000 - Cited by 46
http://www.anderson.ucla.edu/faculty/david.aboody/AKW.pdf
This subject provides an overview of contemporary research in
...
Week 6: Debt Contracting. Defond, M., and Jiambalvo, J., 1994, “Debt Covenant Violation and Manipulation of. Accruals,” Journal of Accounting and Economics, ...
http://www.griffith.edu.au/courseoutlines/OLD/acf/2001/s1/ACF6009.pdf
Literature
Review
by AT Independence - Related articles
http://www.cluteinstitute-onlinejournals.com/PDFs/2003169.pdf
The Effect of Firm Size on Earnings Management
by SG Rhee - Related articles
http://www2.hawaii.edu/~fima/PDF/Finance_Seminar/EarningsMgmt.pdf
Fundamental
Determinants, Opportunistic Behavior and Signaling ...
by L Sun - 2008 - Related articles
http://www.bizresearchpapers.com/32-Lansun.pdf
The role of the audit committee and institutional investors in
...
debt covenant violations (DeFond and Jiambalvo, 1994; Sweeney, ..... DeFond, M.L. and Jiambalvo, J., (1994). 'Debt Covenant Violation and Manipulation ...
http://www.business.uq.edu.au/download/attachments/31293547/356_Lin_paper.pdf
Debt Maturity Structure and Earnings Management Manu Gupta
...
DeFond and Jiambalvo (1994) find that firms use excessive discretionary accruals in the year preceding reported debt covenant violations. ...
http://69.175.2.130/~finman/Orlando/Papers/EMDebtMaturityFMA.pdf
Information in the Time-Series Dynamics of Earnings Management
...
by YV Hochberg - 2004 - Cited by 5
http://www.kellogg.northwestern.edu/faculty/hochberg/htm/emit.pdf
Audit quality and the relationship between auditee's agency ...
by J Miettinen - Related articles
http://www.tse.fi/FI/yksikot/laitoksetjaaineet/lt/Documents/tutorial07/Miettinen.pdf
1 2
