Debt Covenant Avoidance is a strategic managerial practice within corporate finance whereby managers employ accounting or financial structuring techniques to prevent violations of debt covenants, distinguishing it from mere covenant compliance by its proactive and often opportunistic nature aimed at circumventing contractual restrictions.
8
Publications
691
Citations
14
Authors
17
Institutions
Publications per year
2017–2026
4
Parents
Publications
8
Reporting and Non-Reporting Incentives in Leasing
Judson Caskey, N. Bugra Ozel · The Accounting Review · 2019 · 51 citations
Business, Accountancy, Finance +14
1–5 of 8
Authors
14
- SA
2
h-index
- TD
2
h-index
- FP
2
h-index
- SD
2
h-index
- NB
1
h-index
1–5 of 14
Institutions
17
The University of Texas at Dallas
Richardson, United States
3 h-index
3 publications
233 citations
Duke University
Durham, United States
2 h-index
2 publications
93 citations
Arizona State University
Tempe, United States
2 h-index
2 publications
93 citations
IESE Business School
Barcelona, Spain
2 h-index
2 publications
93 citations
Universidad de Navarra
Pamplona, Spain
2 h-index
2 publications
93 citations
European Corporate Governance Institute
Brussels, Belgium
1 h-index
1 publications
19 citations
San Francisco State University
San Francisco, United States
1 h-index
2 publications
574 citations
University of California, Los Angeles
Los Angeles, United States
1 h-index
1 publications
51 citations
1–8 of 17
Venues
- SSRN Electronic Journal
Repository · 3 publications · 109 citations
3
h-index
- Journal of Accounting and Economics
2 publications · 443 citations
2
h-index
- Journal of Business Finance & Accounting
1 publications · 14 citations
1
h-index
- European Accounting Review
EAR · 1 publications · 74 citations
1
h-index
- The Accounting Review
1 publications · 51 citations
1
h-index
1–5