Concepedia

Debt Covenant Analysis

Debt Covenant Analysis is a financial assessment framework used in debt modeling that systematically evaluates the terms, compliance requirements, and potential violations of covenants within loan agreements to assess credit risk and inform lending or borrowing decisions.

13

Publications

2.1K

Citations

27

Authors

24

Institutions

Publications per year

2017–2026

4

Parents

Publications

13

Large–Sample Evidence on the Debt Covenant Hypothesis

Ilia D. Dichev, Douglas J. Skinner · Journal of Accounting Research · 2002 · 1.2K citations · Full text

, , +14

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

Anne Beatty, K. Ramesh, Joseph Weber · Journal of Accounting and Economics · 2002 · 276 citations

, , +11

Large-Sample Evidence on the Debt Covenant Hypothesis

Ilia D. Dichev, Douglas J. Skinner · SSRN Electronic Journal · 2001 · 275 citations · Full text

, , +14

Auditor Quality and Debt Covenants

Ashok Robin, Qiang Wu, Hao Zhang · Contemporary Accounting Research · 2016 · 65 citations

, , +10

Utilisation and restrictiveness of covenants in Australian private debt contracts

Julie Cotter · Accounting and Finance · 1998 · 60 citations · Full text

, , +13

1–5 of 13

Authors

27

  1. AB
    Anne Beatty

    The Ohio State University, United States

    3 publications · 348 citations

    3

    h-index

  2. JW
    Joseph Weber

    Massachusetts Institute of Technology, United States

    2 publications · 314 citations

    2

    h-index

  3. ID
    Ilia D. Dichev

    Emory University, United States

    2 publications · 1.5K citations

    2

    h-index

  4. DJ
    Douglas J. Skinner

    University of Chicago, United States

    2 publications · 1.5K citations

    2

    h-index

  5. KR
    K. Ramesh

    Rice University, United States

    2 publications · 314 citations

    2

    h-index

1–5 of 27

Institutions

24

  1. The Ohio State University

    Columbus, United States

    2 h-index

    3 publications

    106 citations

  2. Massachusetts Institute of Technology

    Cambridge, United States

    2 h-index

    2 publications

    314 citations

  3. Rochester Institute of Technology

    Rochester, United States

    1 h-index

    2 publications

    130 citations

  4. University of Michigan

    Ann Arbor, United States

    1 h-index

    2 publications

    2.4K citations

  5. Emory Healthcare

    Atlanta, United States

    1 h-index

    1 publications

    275 citations

  6. Fucape Business School

    Vitória, Brazil

    1 h-index

    1 publications

    21 citations

  7. Emory University

    Atlanta, United States

    1 h-index

    1 publications

    275 citations

  8. UNSW Sydney

    Sydney, Australia

    1 h-index

    1 publications

    20 citations

1–8 of 24

Venues

  1. Contemporary Accounting Research

    CAR · 2 publications · 99 citations

    2

    h-index

  2. SSRN Electronic Journal

    Repository · 2 publications · 313 citations

    2

    h-index

  3. Accounting and Business Research

    1 publications · 40 citations

    1

    h-index

  4. Journal of Business Finance &amp Accounting

    1 publications · 20 citations

    1

    h-index

  5. Journal of Accounting Research

    JAR · 1 publications · 1.2K citations

    1

    h-index

1–5