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Mandated accounting changes and debt covenants : The case of oil and gas accounting

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  • Lys, Thomas
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    File URL: http://www.sciencedirect.com/science/article/B6V87-476DV9M-9/2/81af8a50c6e8f70def37a351cb4bab3b
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    Bibliographic Info

    Article provided by Elsevier in its journal Journal of Accounting and Economics.

    Volume (Year): 6 (1984)
    Issue (Month): 1 (April)
    Pages: 39-65

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    Handle: RePEc:eee:jaecon:v:6:y:1984:i:1:p:39-65

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    Web page: http://www.elsevier.com/locate/jae

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    Cited by:
    1. Lys, Thomas, 1996. "Abandoning the transactions-based accounting model: Weighing the evidence," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 155-175, October.
    2. Ben Hamida, Nessrine, 2007. "Évaluation empirique des impacts des évènements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées," Economics Papers from University Paris Dauphine 123456789/2803, Paris Dauphine University.
    3. Nir Naor, 2006. "Reporting on financial derivatives –A Law and Economics perspective," European Journal of Law and Economics, Springer, vol. 21(3), pages 285-314, May.
    4. Beatty, Anne & Chamberlain, Sandra & Magliolo, Joseph, 1996. "An empirical analysis of the economic implications of fair value accounting for investment securities," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 43-77, October.
    5. Ben Hamida, Nessrine, 2007. "Evaluation empirique des impacts des événements ayant abouti à l'adoption de l'IAS 39 sur les cours boursiers des banques françaises cotées," Economics Papers from University Paris Dauphine 123456789/2329, Paris Dauphine University.
    6. Healy, Paul M. & Palepu, Krishna G., 2001. "Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 405-440, September.
    7. Nessrine Ben Hamida, 2007. "Évaluation Empirique Des Impacts Des Évenements Ayant Abouti À L'Adoption De L'Ias 39 Sur Les Cours Boursiers Des Banques Françaises Cotées," Post-Print halshs-00543075, HAL.
    8. Cornett, Marcia Millon & Rezaee, Zabihollah & Tehranian, Hassan, 1996. "An investigation of capital market reactions to pronouncements on fair value accounting," Journal of Accounting and Economics, Elsevier, vol. 22(1-3), pages 119-154, October.
    9. Espahbodi, Hassan & Espahbodi, Pouran & Rezaee, Zabihollah & Tehranian, Hassan, 2002. "Stock price reaction and value relevance of recognition versus disclosure: the case of stock-based compensation," Journal of Accounting and Economics, Elsevier, vol. 33(3), pages 343-373, August.
    10. Balsam, Steven & Haw, In-Mu & Lilien, Steven B., 1995. "Mandated accounting changes and managerial discretion," Journal of Accounting and Economics, Elsevier, vol. 20(1), pages 3-29, July.
    11. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    12. Minton, Bernadette A. & Schrand, Catherine, 1999. "The impact of cash flow volatility on discretionary investment and the costs of debt and equity financing," Journal of Financial Economics, Elsevier, vol. 54(3), pages 423-460, December.
    13. Beatty, Anne & Ramesh, K. & Weber, Joseph, 2002. "The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations," Journal of Accounting and Economics, Elsevier, vol. 33(2), pages 205-227, June.

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