Browsing Arts (Faculty of) by Author "be320527-4f0b-4635-b0da-77ae338fc740"
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The Treatment of Accounting Changes in Covenants and Debt Contracting Efficiency
Zhu, Chunmei (University of Waterloo, 2020-08-04)Debt contracts contain accounting-based covenants that could be affected by changes in generally accepted accounting principles (GAAP). There are three types of contractual treatment of GAAP changes: excluding GAAP changes ...