X
Search Filters
Format Format
Format Format
X
Sort by Item Count (A-Z)
Filter by Count
Newspaper Article (41934) 41934
Trade Publication Article (5721) 5721
Journal Article (3280) 3280
Magazine Article (810) 810
Government Document (301) 301
Book Chapter (206) 206
Book / eBook (179) 179
Publication (178) 178
Newsletter (163) 163
Transcript (159) 159
Report (130) 130
Dissertation (85) 85
Web Resource (56) 56
Book Review (11) 11
Paper (9) 9
Conference Proceeding (5) 5
Reference (2) 2
Electronic Resource (1) 1
more...
Subjects Subjects
Subjects Subjects
X
Sort by Item Count (A-Z)
Filter by Count
debt service (25472) 25472
bond ratings (17986) 17986
ratings & rankings (15363) 15363
debt restructuring (14948) 14948
capital expenditures (9240) 9240
bond issues (7412) 7412
acquisitions & mergers (7062) 7062
cash flow (6492) 6492
investments (5889) 5889
stockholders (5624) 5624
long term debt (5563) 5563
debt financing (4617) 4617
net income (4502) 4502
municipal bonds (4419) 4419
equity (4322) 4322
financial performance (4158) 4158
earnings per share (3860) 3860
credit ratings (3822) 3822
income taxes (3636) 3636
debt management (3493) 3493
balance sheets (3405) 3405
agreements (3296) 3296
international finance (3154) 3154
cost control (3152) 3152
net losses (3062) 3062
market positioning (3018) 3018
costs (2993) 2993
fiscal years (2656) 2656
hospitals (2627) 2627
administrative expenses (2503) 2503
working capital (2420) 2420
budgets (2368) 2368
tax rates (2340) 2340
software (2282) 2282
fixed rates (2273) 2273
jurisdiction (2245) 2245
loan agreements (2230) 2230
market shares (2212) 2212
revolving credit (2107) 2107
earnings (2081) 2081
interest rates (2067) 2067
shareholders equity (2051) 2051
current liabilities (2046) 2046
operating revenue (1993) 1993
corporate profits (1989) 1989
corporate debt (1948) 1948
debt (1929) 1929
evaluation (1906) 1906
deferred income (1881) 1881
fees & charges (1865) 1865
capital structure (1754) 1754
consolidated financial statements (1608) 1608
sales (1606) 1606
financial services (1586) 1586
forecasts and trends (1570) 1570
profitability (1565) 1565
customer services (1563) 1563
securities offerings (1510) 1510
trends (1510) 1510
bankruptcy (1481) 1481
project finance (1470) 1470
refinancing (1437) 1437
funding (1425) 1425
covenants (1421) 1421
dividends (1420) 1420
recessions (1405) 1405
operating ratios (1307) 1307
loans (1278) 1278
cash flow forecasting (1261) 1261
economic conditions (1260) 1260
inventory (1225) 1225
collateralized debt obligations (1187) 1187
compensation (1170) 1170
securities (1166) 1166
retirement communities (1160) 1160
deferred income taxes (1158) 1158
competition (1152) 1152
credit policy (1139) 1139
webcasting (1124) 1124
capital leases (1121) 1121
securitization (1094) 1094
nonprofit hospitals (1057) 1057
business, finance (1003) 1003
tax revenues (973) 973
finance (943) 943
debt exchanges (921) 921
lines of credit (916) 916
medicaid (909) 909
airports (900) 900
appointments & personnel changes (900) 900
operating leases (876) 876
cities (852) 852
flexibility (847) 847
profits (838) 838
sales taxes (835) 835
rating services (826) 826
water shortages (816) 816
foreign exchange rates (800) 800
fair value (798) 798
copyright (789) 789
more...
Library Location Library Location
Library Location Library Location
X
Sort by Item Count (A-Z)
Filter by Count
Robarts - Stacks (71) 71
UTL at Downsview - May be requested (24) 24
Law (Bora Laskin) - Stacks (15) 15
Collection Dvlpm't (Acquisitions) - Vendor file (14) 14
Online Resources - Online (9) 9
UofT at Mississauga - Stacks (9) 9
UofT at Scarborough - Stacks (9) 9
Trinity College (John W Graham) - Stacks (6) 6
St. Michael's College (John M. Kelly) - 2nd Floor (5) 5
Victoria University E.J. Pratt - Stacks (5) 5
Business (Joseph L Rotman) - Stacks (2) 2
Collection Dvlpm't (Acquisitions) - Closed Orders (2) 2
New College (Ivey) - Stacks (2) 2
Gerstein Science - Stacks (1) 1
Indust. Rel's & Hum. Resources (Newman) - Library use only (1) 1
OISE - Stacks (1) 1
Pontifical Inst. Mediaeval Studies - Library use only (1) 1
Pontifical Inst. Mediaeval Studies - Reference (1) 1
Regis College - Stacks (1) 1
Robarts - Storage (1) 1
St. Augustine's Seminary - Stacks (1) 1
St. Michael's College (John M. Kelly) - 3rd Floor (1) 1
Victoria University CRRS - Library use only (1) 1
more...
Language Language
Language Language
X
Sort by Item Count (A-Z)
Filter by Count
English (52446) 52446
Spanish (15) 15
Korean (14) 14
French (8) 8
Chinese (6) 6
Portuguese (6) 6
German (5) 5
Indonesian (4) 4
Japanese (4) 4
Arabic (2) 2
Urdu (2) 2
Afrikaans (1) 1
Greek (1) 1
Latin (1) 1
Persian (1) 1
Swedish (1) 1
Turkish (1) 1
more...
Publication Date Publication Date
Click on a bar to filter by decade
Slide to change publication date range


Journal of Accounting and Economics, ISSN 0165-4101, 2011, Volume 52, Issue 2, pp. 178 - 202
Recent years have seen a sharp decline in the use of balance sheet-based covenants in private debt contracts. I hypothesize that changes in accounting... 
Accounting standards | Debt contracting | Balance sheet | Covenants | BUSINESS, FINANCE | INFORMATION | GAAP | GOODWILL | ECONOMICS | Accounting | Standards | Studies | Borrowing | Volatility | Balance sheets
Journal Article
Management Science, ISSN 0025-1909, 1/2020, Volume 66, Issue 1, pp. 70 - 92
Coordination failure among owners of heterogeneous debt types increases distress costs. Covenants reduce expected distress costs by lowering the probability of... 
debt covenants | coordination failure | creditor conflicts | debt heterogeneity
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 3/2010, Volume 48, Issue 1, pp. 137 - 175
Using a sample of over 5,000 debt issues, I test whether firms with more extensive use of covenants in their public debt contracts exhibit timelier recognition... 
Conservatism | Public debt | Debt | Investment strategies | Loss recognition | Financial management | Subsidiary companies | Debt contracts | Covenants | Financial investments | BUSINESS, FINANCE | COSTS | REPUTATION | QUALITY | DETERMINANTS | INFORMATION | MARKETS | INVESTMENT OPPORTUNITIES | LITIGATION RISK | OWNERSHIP | TIMELINESS | Public debts | Accounting | Studies | Corporate debt | Accounting theory | Losses
Journal Article
The Review of Financial Studies, ISSN 0893-9454, 3/2010, Volume 23, Issue 3, pp. 1120 - 1148
Based on an analysis of the agency risk for bondholders from managerial entrenchment and fraud, we derive and test refutable hypotheses about the influence of... 
Shareholders | Dividends | Investment risk | Investment strategies | Financial management | Bond management | Chief executive officers | Risk management | Bond issues | Financial investments | BUSINESS, FINANCE | COSTS | SHAREHOLDERS | DETERMINANTS | COMPENSATION | EARNINGS MANAGEMENT | INVESTMENT | ENTRENCHMENT | CORPORATE GOVERNANCE | ECONOMICS | OPPORTUNITIES | DEBT
Journal Article
Review of Accounting Studies, ISSN 1380-6653, 9/2017, Volume 22, Issue 3, pp. 1156 - 1197
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 2011, Volume 52, Issue 2, pp. 203 - 208
Demerjian (this issue) argues that a shift by U.S. standard setters towards the balance sheet approach reduces the usefulness of balance sheet numbers for... 
Accounting standards | Debt contracting | Debt covenants | BUSINESS, FINANCE | INFORMATION | GAAP | ECONOMICS
Journal Article
Journal of Banking and Finance, ISSN 0378-4266, 11/2018, Volume 96, pp. 136 - 152
We document a significant and positive relation between institutional block ownership and the number of bond covenants. This finding is robust to different... 
Institutional blockholding | Bond covenants | Bondholder–Shareholder conflicts | CONTROL RIGHTS | DETERMINANTS | CORPORATE GOVERNANCE | OWNERSHIP STRUCTURE | RESTRICTIVE COVENANTS | AGENCY | BUSINESS, FINANCE | CAPITAL STRUCTURE | INVESTORS | DEBT COVENANTS | Bondholder-Shareholder conflicts | ECONOMICS | SHAREHOLDER
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 3/2012, Volume 50, Issue 1, pp. 75 - 116
Building on contract theory, we argue that financial covenants control the conflicts of interest between lenders and borrowers via two different mechanisms.... 
Dividends | Credit ratings | Financial leverage | Lenders | Credit risk | Debt contracts | Proxy reporting | Proxy statements | Capital structure | Covenants | BUSINESS, FINANCE | BOND COVENANTS | QUALITY | ACCOUNTING CONSERVATISM | DETERMINANTS | INFORMATION | INVESTMENT | FINANCIAL CONSTRAINTS | RATINGS | OPPORTUNITIES | RENEGOTIATION | Business schools | Studies | Conflicts of interest | Corporate finance | Accounting
Journal Article
The Review of Financial Studies, ISSN 0893-9454, 10/2010, Volume 23, Issue 10, pp. 3700 - 3737
This article examines the determinants of financial covenant thresholds in bank loan agreements and information conveyed through the selection of tight... 
Loans | Debt | Bank loans | Loan defaults | Lenders | Debt contracts | Current ratio | Investment spending | Covenants | Financial investments | CREDIT | CONTRACTS | DETERMINANTS | G21 | G32 | DEBT | AUTHORITY | CHOICE | BUSINESS, FINANCE | DECISIONS | CORPORATE-FINANCE | ECONOMICS | AGENCY COSTS | VIOLATIONS
Journal Article
The Journal of Finance, ISSN 0022-1082, 10/2008, Volume 63, Issue 5, pp. 2085 - 2121
We identify a specific channel (debt covenants) and the corresponding mechanism (transfer of control rights) through which financing frictions impact corporate... 
Loans | Debt | Databases | Net worth | Capital expenditures | Lenders | Investment strategies | Capital investments | Current ratio | Financial investments | BUSINESS, FINANCE | REPUTATION | CORPORATE-FINANCE | CAPITAL STRUCTURE | CONTRACTS | EARNINGS MANAGEMENT | ACCRUALS | CONSTRAINTS | ECONOMICS | AGENCY COSTS | VIOLATIONS | FIRM
Journal Article
Journal of Corporate Finance, ISSN 0929-1199, 12/2018, Volume 53, pp. 174 - 201
We investigate the impact of debt covenants on acquisition characteristics. We find that acquirers with covenants pay lower merger premiums, make more focused... 
Acquisitions | Payment method | Control rights | Premium | Debt covenants | TARGET | PAYMENT | GOVERNANCE | INFORMATION-CONTENT | TAKEOVERS | CASH | CHOICE | BUSINESS, FINANCE | CAPITAL STRUCTURE | AGENCY COSTS | Corporate governance
Journal Article
Journal of Accounting Research, ISSN 0021-8456, 09/2016, Volume 54, Issue 4, pp. 1149 - 1186
ABSTRACT This paper examines how performance measures are defined in major earnings‐based financial covenants in loan contracts to shed light on the economic... 
earnings‐based covenant | debt contract | performance measure | credit risk | G21 | G32 | M41 | incomplete contracting theory | earnings-based covenant | DESIGN | QUALITY | BANKRUPTCY | STRATEGIC RENEGOTIATION | PREDICTION | BUSINESS, FINANCE | ACCOUNTING INFORMATION | INVESTMENT | PRIVATE INFORMATION | INCOMPLETE CONTRACTS | FIRM | Studies | Performance evaluation | Loans | Accounting | Credit risk | Earnings | Covenants
Journal Article
Contemporary accounting research, ISSN 0823-9150, 03/2017, Volume 34, Issue 1, pp. 154 - 185
This study examines the impact of auditor quality on financial covenants in debt contracts. We conjecture that high-quality auditors have two related effects... 
Debt | Quality | Auditors | Covenants
Journal Article
The Review of Financial Studies, ISSN 0893-9454, 2/2009, Volume 22, Issue 2, pp. 749 - 781
We analyze the design and renegotiation of covenants in debt contracts as a specific example of the contractual assignment of property rights under asymmetric... 
Debt | Information asymmetry | Entrepreneurs | Lenders | Acquisition costs | Debt contracts | Modeling | Financial investments | Covenants | Cost efficiency | BUSINESS, FINANCE | BOND COVENANTS | CAPITAL STRUCTURE | INTEGRATION | INCOMPLETE CONTRACTS | AGENCY COSTS | OWNERSHIP | VIOLATIONS | FIRM | Studies | Contract negotiations | Adverse selection | Mathematical models | Management theory
Journal Article
Journal of Accounting and Economics, ISSN 0165-4101, 04/2016, Volume 61, Issue 2-3, pp. 605 - 629
We examine the role of dynamic covenant threshold values in syndicated loan agreements. We document that 45% of syndicated loans specify dynamic covenant... 
Financial covenants | Incomplete debt contracting theory | Covenant threshold trend | Syndicated loans | Signaling hypothesis | DESIGN | INFORMATION | DEBT | RENEGOTIATION | BUSINESS, FINANCE | COMPETITION | ECONOMICS | INCOMPLETE CONTRACTS | Business schools | Studies | Financial performance | Loan agreements | Participating loans | Restrictive covenants
Journal Article
Annual Review of Financial Economics, ISSN 1941-1367, 11/2019, Volume 11, Issue 1, pp. 197 - 219
We review the recent theoretical and empirical literature on debt covenants with a particular focus on how creditor governance after covenant violations can... 
debt covenants | covenant violations | JEL G33 | control rights | corporate governance | JEL G32 | corporate finance | Corporate governance | Business schools
Journal Article