Debt covenant violation and manipulation of accruals

Earnings Management During Import Relief Investigations

1991 • 8,024 citations

Positive Accounting Theory

1985 • 6,198 citations

Elements of econometrics

1971 • 3,087 citations

The effect of bonus schemes on accounting decisions

1985 • 3,078 citations

On financial contracting

1979 • 3,013 citations

The effects of bonus schemes on accounting decisions

2011 • 2,891 citations

Elements of Econometrics.

1972 • 1,419 citations

Management turnover and financial distress

1989 • 1,046 citations

Accounting choice in troubled companies

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Managerial competition, information costs, and corporate governance

1988 • 614 citations

An income strategy approach to the positive theory of accounting standard setting/choice

1981 • 457 citations

Accounting-based constraints in public and private debt agreements

1990 • 450 citations

Accounting method choice

1990 • 327 citations

Factors Related to Auditor‐Client Disagreements over Income‐Increasing Accounting Methods*

1993 • 318 citations

Effectiveness of accounting-based dividend covenants

1990 • 317 citations

An empirical examination of debt covenant restrictions and accounting-related debt proxies

1990 • 291 citations

The effect of owner versus management control on the choice of accounting methods

1982 • 275 citations

Accounting Earnings and Cash Flows as Measures of Firm Performance: The Role of Accounting Accruals

1992 • 275 citations

Determinants of the corporate decision to capitalize interest

1981 • 250 citations

EVIDENCE ON THE RELATIONSHIPS BETWEEN EARNINGS AND VARIOUS CASH FLOW MEASURES

1986 • 227 citations

The effects of debt covenants and political costs on the choice of accounting methods

1983 • 210 citations

Management Changes and Discretionary Accounting Decisions

1973 • 145 citations

Characteristics of firms electing early adoption of SFAS 52

1986 • 125 citations

Evidence on the effect of bonus schemes on accounting procedure and accrual decisions

1985 • 111 citations

Determinants of intramethod choice in the oil and gas industry

1982 • 92 citations

Accounting for interest by real estate developers

1986 • 78 citations

Debt covenants and accounting choice

1990 • 60 citations

The Role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs

1988 • 39 citations

The Role of debt covenants in assessing the economic consequences of limiting capitalization of exploration costs

1988 • 18 citations

Debt-covenant violations and managers' accounting-choice and production-investment decisions

1992 • 3 citations