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Volumn 10, Issue 3, 1996, Pages 78-91

The use of fixed GAAP provisions in debt contracts

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0002682611     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (49)

References (18)
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  • 7
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    • Dukes, R.1    Dyckman, T.2    Elliott, J.3
  • 8
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    • The use of off-balance sheet financing to circumvent financial covenant restrictions
    • Spring
    • El-Gazzar, S., S. Lilien, and V. Pastena. 1989. The use of off-balance sheet financing to circumvent financial covenant restrictions. Journal of Accounting, Auditing and Finance 4 (Spring): 217-235.
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    • El-Gazzar, S.1    Lilien, S.2    Pastena, V.3
  • 9
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    • The impact of changes in accounting principles on restrictive covenants in credit agreements and indentures
    • January
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    • Discretionary accounting changes from "successful efforts" to "full cost" methods: 1970-76
    • Johnson, W. B., and R. Ramanan. 1988. Discretionary accounting changes from "successful efforts" to "full cost" methods: 1970-76. The Accounting Review 43 (1): 96-110.
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    • Determinants of intra-method choice in the oil and gas industry
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    • Lilien, S.1    Pastena, V.2
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    • Smith, C.1    Warner, J.2


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.