Keywords

AccrualCovenantDebtWorking capitalAccountingAuditEconomicsMonetary economicsBusinessFinanceEarningsPolitical scienceLaw

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Publication Info

Year
1994
Type
article
Volume
17
Issue
1-2
Pages
145-176
Citations
2823
Access
Closed

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Mark L. DeFond, James Jiambalvo (1994). Debt covenant violation and manipulation of accruals. Journal of Accounting and Economics , 17 (1-2) , 145-176. https://doi.org/10.1016/0165-4101(94)90008-6

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DOI
10.1016/0165-4101(94)90008-6