Conservative financial reporting, debt covenants, and the agency costs of debt

Journal of Accounting and Economics

Volumn 45, Issue 2-3, 2008, Pages 175-180

  Guay, Wayne R ^a  

^a UNIVERSITY OF PENNSYLVANIA   (United States)

Author keywords

Agency costs of debt; Conservatism; Debt contracts; Debt covenants; Financial reporting

Indexed keywords

EID: 46049115250     PISSN: 01654101     EISSN: None     Source Type: Journal    
DOI: 10.1016/j.jacceco.2008.05.001     Document Type: Article

References (6)

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5. Guay, W., Verrecchia, R., 2007. Conservative disclosure. Working Paper, University of Pennsylvania.
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