Please use this identifier to cite or link to this item:
192.168.6.56/handle/123456789/105034Full metadata record
| DC Field | Value | Language |
|---|---|---|
| dc.contributor.author | Ian Ramsay, Baljit K. Sidhu | - |
| dc.date.accessioned | 2020-02-07T08:21:55Z | - |
| dc.date.accessioned | 2020-05-15T23:14:50Z | - |
| dc.date.available | 2020-02-07T08:21:55Z | - |
| dc.date.available | 2020-05-15T23:14:50Z | - |
| dc.date.issued | 1998 | - |
| dc.identifier.uri | http://196.189.45.87:8080/handle/123456789/105034 | - |
| dc.description | This paper examines accounting and non-accounting based restrictive covenants in Australian private debt agreements. With respect to the former, our findings differ from previous research on public debt. We find more varied definitions of constraints and their specified tightness in private debt contracts than in public debt contracts. Further, limits on interest cover are found to be continuing constraints and not ‘once-off’ limits. The paper reports frequent use of more specific or ‘tailored’ accounting based constraints and the frequent inclusion of off-balance sheet numbers in the measurement rules specified. | en_US |
| dc.language | English | en_US |
| dc.language.iso | en | en_US |
| dc.publisher | Blackwell Publishers | - |
| dc.subject | Private debt agreements; Covenants | en_US |
| dc.title | Accounting and non-accounting based information inthe†market for debt:Evidence from Australian private debt contracts | en_US |
| dc.type | Article | en_US |
| Appears in Collections: | Accounting and Finance | |
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