Reference health
The Cost of Private Debt Covenant Violation
27/27 checkable references clean · checked 2026-10-07
Every reference with a DOI in the deposited reference list resolved to a known work in Crossref or DataCite at the dated check, and none carried a retraction, withdrawal, or removal notice.
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The 27 checked references that resolve
resolves10.2308/accr.2009.84.1.63
Earnings Management Strategies and the Trade-Off between Tax Benefits and Detection Risk: To Conform or Not to Conform?
resolves10.1111/1475-679x.00079
Accruals Management, Investor Sophistication, and Equity Valuation: Evidence from 10–Q Filings
resolves10.1016/s0165-4101(02)00046-0
The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations
resolves10.2308/accr.2003.78.1.119
The Effects of Debt Contracting on Voluntary Accounting Method Changes
resolves10.1111/1475-679x.00013
Balance Sheet Management: The Case of Short‐Term Obligations Reclassified as Long‐Term Debt
resolves10.17310/ntj.2003.4.07
What Can We Infer about a Firm's Taxable Income from Its Financial Statements?
resolves10.2308/accr.2006.81.2.421
Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom
resolves10.2139/ssrn.447421
Do Managers Credibly Use Accruals to Signal Private Information? Evidence from the Pricing of Discretionary Accruals Around Stock Splits
resolves10.2308/jata.2001.23.1.1
The Influence of Tax and Nontax Costs on Book-Tax Reporting Differences: Public and Private Firms
resolves10.2308/jata.2003.25.2.1
How Well Do Compustat NOL Data Identify Firms with U.S. Tax Return Loss Carryovers?
resolves10.1111/j.1540-6261.1994.tb04418.x
The Benefits of Lending Relationships: Evidence from Small Business Data
resolves10.2139/ssrn.878345
Earnings Management: The Effect of Accounting Flexibility on R&D Investment Choices
The 6 references without a DOI — listed, not checked
no DOI — not checkedCosts of Technical Violation of Accounting-Based Debt Covenants
no DOI — not checkedThe Resolution of Technical Default
no DOI — not checkedFraud Type and Auditor Litigation: An Analysis of SEC Accounting and Auditing Enforcement Releases
no DOI — not checkedThe Structure and Pricing of Corporate Debt Graham
no DOI — not checkedCorporate Income Taxes and the Cost of Capital: A Correction
no DOI — not checkedref32
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