Reference health
The Impact of Financial Covenants in Private Loan Contracts on Classification Shifting
45/45 checkable references clean · checked 2026-08-03
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 45 checked references that resolve
resolves10.1111/j.1468-5957.2010.02219.x
The Market Reward for Achieving Analyst Earnings Expectations: Does Managing Expectations or Earnings Matter?
resolves10.1016/j.jacceco.2006.03.004
The relation between corporate financing activities, analysts’ forecasts and stock returns
resolves10.1111/1475-679x.00038
GAAP versus The Street: An Empirical Assessment of Two Alternative Definitions of Earnings
resolves10.1111/1475-679x.00063
Do Stock Prices Fully Reflect the Implications of Special Items for Future Earnings?
resolves10.2139/ssrn.1929165
Debt Covenant Violation and Cost of Borrowing: Evidence from Quarterly Bond Issue
resolves10.1111/j.1540-6261.2008.01391.x
How Does Financing Impact Investment? The Role of Debt Covenants
resolves10.2308/accr.2008.83.3.757
Real and Accrual-Based Earnings Management in the Pre- and Post-Sarbanes-Oxley Periods
resolves10.1016/j.jacceco.2010.01.002
Accrual-based and real earnings management activities around seasoned equity offerings
resolves10.1016/s0304-405x(02)00069-7
Asset liquidity, debt covenants, and managerial discretion in financial distress:
resolves10.1016/j.jacceco.2015.11.001
Measuring the probability of financial covenant violation in private debt contracts
resolves10.2308/accr.2010.85.4.1303
Managing Earnings Using Classification Shifting: Evidence from Quarterly Special Items
resolves10.1111/1911-3846.12234
Misclassifying Core Expenses as Special Items: Cost of Goods Sold or Selling, General, and Administrative Expenses?
resolves10.1007/s11142-013-9252-9
Impact of proximity to debt covenant violation on earnings management
resolves10.2139/ssrn.904077
Credit Rating Agencies in Capital Markets: A Review of Research Evidence on Selected Criticisms of the Agencies
resolves10.1111/j.1911-3846.2010.01059.x
Corporate Governance and Earnings Management by Classification Shifting*
resolves10.1016/0165-4101(83)90007-1
The economic consequences of accounting choice implications of costly contracting and monitoring
resolves10.1016/0304-405x(76)90026-x
Theory of the firm: Managerial behavior, agency costs and ownership structure
resolves10.1111/1475-679x.00069
Does Meeting Earnings Expectations Matter? Evidence from Analyst Forecast Revisions and Share Prices
resolves10.2308/accr.2006.81.3.501
Earnings Management Using Classification Shifting: An Examination of Core Earnings and Special Items
resolves10.2308/accr.2002.77.s-1.175
Evidence from Auditors about Managers' and Auditors' Earnings Management Decisions
resolves10.1111/j.1540-6261.2009.01476.x
Control Rights and Capital Structure: An Empirical Investigation
resolves10.1016/j.jfineco.2008.08.005
Renegotiation of financial contracts: Evidence from private credit agreements
resolves10.1111/0022-1082.00079
Earnings Management and the Long‐Run Market Performance of Initial Public Offerings
resolves10.2308/accr-10196
Evidence on the Trade-Off between Real Activities Manipulation and Accrual-Based Earnings Management
The 11 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 checkedCreditors' decisions to waive violations of accounting-based debt covenants
no DOI — not checkedref24
no DOI — not checkedAccounting classification and the predictive content of earnings
no DOI — not checkedBorrower and lender perceptions of accounting information in corporate lending agreements
no DOI — not checkedThe use of special items to manage earnings and perceptions
no DOI — not checkedAccounting information in private markets: Evidence from private lending agreements
no DOI — not checkedA perspective on accounting-based debt covenant violations
no DOI — not checkedEarnings management and the underperformance of seasoned equity offerings
no DOI — not checkedref54
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