59
Views
42
CrossRef citations to date
0
Altmetric
Original Articles

Accounting Measurement Rules in UK Bank Loan Contracts

Pages 21-30 | Published online: 01 Mar 2012

References

  • Castle , G. R. 1980 . Term Lending—A Guide to Negotiating Term Loan Covenants and Other Financial Restrictions . Journal of Commercial Bank Lending , November
  • Donaldson , J. A. and Donaldson , T. H. 1982 . “ The Medium-Term Loan Market ” . Macmillan .
  • El-Gazzar , S. , Lilien , S. and Pastena , V. 1989 . The Use of Off-Balance Sheet Financing to Circumvent Financial Covenant Restrictions . Journal of Accounting, Auditing and Finance , 4 ( 2 ) Spring
  • El-Gazzar , S. and Pastena , V. 1990 . Negotiated Accounting Rules in Private Financial Contracts . Journal of Accounting and Economics , 12
  • Leftwich , R. 1983 . Accounting Information in Private Markets: Evidence from Private Lending Agreements . Accounting Review , January
  • MacArthur , J. B. 1988 . An Analysis of the Content of Corporate Submissions on Proposed Accounting Standards in the UK . Accounting and Business Research , Summer
  • Mian , S. L. and Smith , C. W. 1990 . Incentives for Unconsolidated Financial Reporting . Journal of Accounting and Economics , 12
  • Peasnell , K. V. and Yaansah , R. A. 1988 . Off-Balance Sheet Financing . Certified Research Report 10, Chartered Association of Certified Accountants ,
  • Press , E. G. and Weintrop , J. B. 1990 . Accounting-Based Constraints in Public and Private Debt Agreements . Journal of Accounting and Economics , 12
  • Smith , C. W. and Warner , J. B. 1979 . On Financial Contracting: An Analysis of Bond Covenants . Journal of Financial Economics , 7
  • Stokes , D. and Leong , T. K. 1988 . Restrictive Covenants and Accounting Information in the Market for Convertible Notes: Further Evidence . Accounting and Finance , May
  • Watts , R. L. and Zimmerman , J. L. 1990 . Positive Accounting Theory: A Ten Year Perspective . Accounting Review , January
  • Whittred , G. and Zimmer , I. 1986 . Accounting Information in the Market for Debt . Accounting and Finance , November

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.