Results 271 to 280 of about 282,438 (336)
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Earnings Management to Avoid Debt Covenant Violations and Future Performance
The European Accounting Review, 2020In this study, we examine the trade-offs between earnings management (both accruals and real) and covenant violations by examining how they are associated with future accounting and stock market performance.
Scott D. Dyreng +2 more
semanticscholar +1 more source
2018
Father Miguel Hidalgo famously adopted the image of Our Lady of Guadalupe as the banner for the insurrectionary movement that led to Mexican independence. Following independence, Guadalupe’s strong association with national identity led interpreters to emphasize that her appearance established a singular election of Mexico as her chosen nation ...
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Father Miguel Hidalgo famously adopted the image of Our Lady of Guadalupe as the banner for the insurrectionary movement that led to Mexican independence. Following independence, Guadalupe’s strong association with national identity led interpreters to emphasize that her appearance established a singular election of Mexico as her chosen nation ...
+6 more sources
Debt covenant slack and ex-post conditional accounting conservatism
Accounting and Business Research, 2020This study examines how conditional accounting conservatism varies after debt contracts are executed (ex-post conditional conservatism) depending on the closeness to violations of debt covenants, the costs of covenant violations, and bank monitoring.
B. Kim
semanticscholar +1 more source
Bank lines of credit as contingent liquidity: Covenant violations and their implications
Journal of Financial Intermediation, 2019We examine the relation between banks’ liquidity risk and their willingness to supply capital to borrowers under previously committed credit lines. We show that during the collapse of the asset-backed commercial paper (ABCP) market in the last quarter of
V. Acharya +3 more
semanticscholar +1 more source
Baptist Quarterly, 2002
AbstractAt the Baptist Assembly in 2001 a seminar was arranged jointly by the Baptist Historical Society and the Doctrine and Worship Committee of the Baptist Union of Great Britain at the Baptist Assembly 2001 as part of the preparation for a Covenant Service on the Sunday evening, using material which was also being used widely in Baptist churches ...
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AbstractAt the Baptist Assembly in 2001 a seminar was arranged jointly by the Baptist Historical Society and the Doctrine and Worship Committee of the Baptist Union of Great Britain at the Baptist Assembly 2001 as part of the preparation for a Covenant Service on the Sunday evening, using material which was also being used widely in Baptist churches ...
openaire +1 more source
Bank Interventions and Trade Credit: Evidence from Debt Covenant Violations
Journal of Financial and Quantitative Analysis, 2018This study examines the consequences of conflicts between creditors. Using the setting of debt covenant violations, I employ a regression discontinuity design to identify the effect of banks’ interventions on their borrowers’ trade credit.
Zilong Zhang
semanticscholar +1 more source
Covenants and Covenant Theology
2000Abstract The notion of the covenant was essential to the Scottish Puritan experience. John Knox may well have imported the idea into Scotland from his prophetic interpretation of the English Reformation, and perhaps in 1557 one may see the lineaments of the first religio‐political covenant.
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Proceedings of the 8th ACM SIGSOFT international symposium on Foundations of software engineering: twenty-first century applications, 2000
Our work focuses on building tools to support collaborative software development. We are building a new programming environment with integrated software configuration management which provides a variety of features to help programming teams coordinate their work.
Mark C. Chu-Carroll, Sara Sprenkle
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Our work focuses on building tools to support collaborative software development. We are building a new programming environment with integrated software configuration management which provides a variety of features to help programming teams coordinate their work.
Mark C. Chu-Carroll, Sara Sprenkle
openaire +1 more source
The Antioch Review, 2005
Abstract Jewish sages, scholars, and thinkers have redescribed Judaism after each period of catastrophe in Jewish civilization. Still traumatized by the memory of Shoah, the Jewish people lives in such a period now, which means that this is an appropriate time to redescribe the Jewish religion.
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Abstract Jewish sages, scholars, and thinkers have redescribed Judaism after each period of catastrophe in Jewish civilization. Still traumatized by the memory of Shoah, the Jewish people lives in such a period now, which means that this is an appropriate time to redescribe the Jewish religion.
openaire +2 more sources