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The Use of Debt Covenants Worldwide: Institutional Determinants and Implications on Financial Reporting

https://doi.org/10.2139/ssrn.1496611
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36/36 checkable references clean · checked 2026-08-06

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.

3 without a DOI — not checked. A reference deposited without a DOI is never matched by title or guessed at; it stays outside the checked set, and this line discloses that.

The 36 checked references that resolve
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The 3 references without a DOI — listed, not checked
no DOI — not checkedThe determinants of accounting-based covenants in public debt contracts
no DOI — not checkedref27
no DOI — not checkedref38
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