Impact of proximity to debt covenant violation on earnings management

By Diana R. Franz, Hassan R. HassabElnaby, Gerald J. Lobo. Review of accounting studies, 2013

183 citations recorded by the source corpus.

Subfields: Accounting, Finance, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/46d6d1d13b83598cc7bd03b712c100a5c4de9ef0

Citations in the corpus

• The effects of financial reporting and disclosure on corporate investment: A review (2019, unknown): “Franz et al. (2014) find greater evidence of real earnings management in firms that that are closer to debt covenant violations.”