The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations

Anne Beatty, K. Ramesh and Joseph Weber

Journal of Accounting and Economics, 2002, vol. 33, issue 2, pages 205-227

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Journal of Accounting and Economics is edited by J. L. Zimmerman, S. P. Kothari, T. Z. Lys and R. L. Watts

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