Concepedia

Reporting Covenants

Reporting Covenants is a type of affirmative covenant that requires a borrower to provide periodic financial and operational information to lenders to ensure transparency and ongoing compliance with loan agreements.

24

Publications

1.9K

Citations

52

Authors

42

Institutions

Publications per year

2017–2026

10

Parents

Publications

24

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Anna M. Costello, Regina Wittenberg-Moerman · Journal of Accounting Research · 2010 · 543 citations

, , +17

Costs of technical violation of accounting-based debt covenants

Eric Press, Messod D. Beneish · Accounting review: A quarterly journal of the American Accounting Association · 1993 · 493 citations

, , +16

The Impact of Financial Reporting Quality on Debt Contracting: Evidence from Internal Control Weakness Reports

Anna M. Costello, Regina Wittenberg Moerman · SSRN Electronic Journal · 2010 · 202 citations · Full text

, , +17

Non-GAAP reporting following debt covenant violations

Theodore E. Christensen, Hang Pei, Spencer Pierce et al. · Review of Accounting Studies · 2019 · 84 citations

, , +13

Earnings Management to Avoid Debt Covenant Violations and Future Performance

Scott Dyreng, Stephen A. Hillegeist, Fernando Peñalva · European Accounting Review · 2020 · 74 citations

, , +17

1–5 of 24

Authors

52

  1. XM
    Xiumin Martin

    Washington University in St. Louis, United States

    2 publications · 66 citations

    2

    h-index

  2. RW
    Regina Wittenberg-Moerman

    University of Southern California, United States

    2 publications · 611 citations

    2

    h-index

  3. FP
    Fernando Peñalva

    IESE Business School, Spain

    2 publications · 93 citations

    2

    h-index

  4. SA
    Stephen A. Hillegeist

    Arizona State University, United States

    2 publications · 93 citations

    2

    h-index

  5. TC
    Tai-Yuan Chen

    Hong Kong University of Science and Technology, Hong Kong SAR China

    2 publications · 128 citations

    2

    h-index

1–5 of 52

Institutions

42

  1. Duke University

    Durham, United States

    3 h-index

    3 publications

    104 citations

  2. Virginia Tech

    Blacksburg, United States

    2 h-index

    2 publications

    105 citations

  3. University of Southern California

    Los Angeles, United States

    2 h-index

    2 publications

    270 citations

  4. Universidad de Navarra

    Pamplona, Spain

    2 h-index

    2 publications

    93 citations

  5. Washington University in St. Louis

    St Louis, United States

    2 h-index

    4 publications

    132 citations

  6. University of Chicago

    Chicago, United States

    2 h-index

    3 publications

    1.3K citations

  7. IESE Business School

    Barcelona, Spain

    2 h-index

    2 publications

    93 citations

  8. Arizona State University

    Tempe, United States

    2 h-index

    2 publications

    93 citations

1–8 of 42

Venues

  1. SSRN Electronic Journal

    Repository · 4 publications · 271 citations

    4

    h-index

  2. Contemporary Accounting Research

    CAR · 3 publications · 70 citations

    3

    h-index

  3. Review of Accounting Studies

    2 publications · 105 citations

    2

    h-index

  4. Journal of Accounting and Economics

    2 publications · 131 citations

    2

    h-index

  5. European Journal of Finance

    1 publications · 26 citations

    1

    h-index

1–5