메뉴 건너뛰기
Accounting Horizons
Volumn 11, Issue 4, 1997, Pages 40-48
Technical default, auditors' decisions and future financial distress
Author keywords

[No Author keywords available]
Indexed keywords

EID: 0013201211     PISSN: 08887993     EISSN: 15587975     Source Type: Journal    
DOI: None     Document Type: Article
Times cited : (20)
References (12)
  • 1
    • 0012321866 scopus 로고
    • American Institute of Certified Public Accountants AICPA, SAS No. 58. New York, NY: AICPA
    • American Institute of Certified Public Accountants (AICPA). 1988. Reports on Audited Financial Statements. SAS No. 58. New York, NY: AICPA.
    • (1988) Reports on Audited Financial Statements
  • 2
    • 21144476534 scopus 로고
    • Costs of technical violation of accounting-based debt covenants
    • April
    • Beneish, M., and E. Press. 1993. Costs of technical violation of accounting-based debt covenants. The Accounting Review 68 (April): 233-257.
    • (1993) The Accounting Review , vol.68 , pp. 233-257
    • Beneish, M.1    Press, E.2
  • 3
    • 0039189188 scopus 로고
    • The resolution of technical default
    • April
    • -, and -. 1995a. The resolution of technical default. The Accounting Review 70 (April): 337-353.
    • (1995) The Accounting Review , vol.70 , pp. 337-353
    • Beneish, M.1    Press, E.2
  • 5
    • 21144466889 scopus 로고
    • Creditors' decisions to waive violations of accounting-based debt covenants
    • April
    • Chen, K., and K. Wei. 1993. Creditors' decisions to waive violations of accounting-based debt covenants. The Accounting Review 68 (April): 218-232.
    • (1993) The Accounting Review , vol.68 , pp. 218-232
    • Chen, K.1    Wei, K.2
  • 6
    • 0000628687 scopus 로고
    • Debt covenant violation and manipulation of accruals
    • January
    • Defond, M., and J. Jiambalvo. 1994. Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics 17 (January): 145-176.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 145-176
    • Defond, M.1    Jiambalvo, J.2
  • 7
    • 77249139266 scopus 로고    scopus 로고
    • Financial Accounting Standards Board. 1983. Classification of Obligations that are Callable by the Creditor. SFAS No. 78. Stamford, CT: FASB.
    • Financial Accounting Standards Board. 1983. Classification of Obligations that are Callable by the Creditor. SFAS No. 78. Stamford, CT: FASB.
  • 8
    • 77249169265 scopus 로고    scopus 로고
    • -. 1986. Classification of Obligations when a Violation is Waived by the Creditor. EITF 86-30. Stamford, CT: FASB.
    • -. 1986. Classification of Obligations when a Violation is Waived by the Creditor. EITF 86-30. Stamford, CT: FASB.
  • 9
    • 0003008039 scopus 로고
    • The resolution of auditor going concern opinions
    • Fall
    • Nogler, G. 1995. The resolution of auditor going concern opinions. Auditing: A Journal of Practice & Theory 14 (Fall): 54-73.
    • (1995) Auditing: A Journal of Practice & Theory , vol.14 , pp. 54-73
    • Nogler, G.1
  • 10
    • 39149122319 scopus 로고
    • Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice
    • January
    • Press, E., and J. Weintrop. 1990. Accounting-based constraints in public and private debt agreements: Their association with leverage and impact on accounting choice. Journal of Accounting and Economics 12 (January): 65-96.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 65-96
    • Press, E.1    Weintrop, J.2
  • 11
    • 38149148207 scopus 로고
    • Debt covenant violations and managers' accounting responses
    • May
    • Sweeney, A. 1994. Debt covenant violations and managers' accounting responses. Journal of Accounting and Economics 17 (May): 281-308.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 281-308
    • Sweeney, A.1

* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.