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AN EXAMINATION OF DEBT‐EQUITY PROXIES VS. ACTUAL DEBT COVENANT RESTRICTIONS IN ACCOUNTING CHOICE STUDIES

1995; Wiley; Volume: 22; Issue: 5 Linguagem: Inglês

10.1111/j.1468-5957.1995.tb00379.x

1468-5957

Joanne C. Duke, David P. Franz, Herbert G. Hunt,

Financial Reporting and Valuation Research

Journal of Business Finance & AccountingVolume 22, Issue 5 p. 615-635 AN EXAMINATION OF DEBT-EQUITY PROXIES VS. ACTUAL DEBT COVENANT RESTRICTIONS IN ACCOUNTING CHOICE STUDIES Joanne C. Duke, Joanne C. DukeSearch for more papers by this authorDavid P. Franz, David P. FranzSearch for more papers by this authorHerbert G. Hunt III, Corresponding Author Herbert G. Hunt III The authors are respectively, Professor of Accounting at San Francisco State University; Associate Professor of Accounting at San Francisco State University; and Associate Professor of Accounting at the University of Vermont. They gratefully acknowledge the thoughtful comments received on earlier versions of this paper from Steve Dempsey, Gene Laber, Eric Press, Joe Weintrop and the anonymous referee.Address for correspondence: Herbert G. Hunt III, Associate Professor of Accounting, School of Business Administration, University of Vermont, Kalkin Hall, Burlington, VT 05405, USA.Search for more papers by this author Joanne C. Duke, Joanne C. DukeSearch for more papers by this authorDavid P. Franz, David P. FranzSearch for more papers by this authorHerbert G. Hunt III, Corresponding Author Herbert G. Hunt III The authors are respectively, Professor of Accounting at San Francisco State University; Associate Professor of Accounting at San Francisco State University; and Associate Professor of Accounting at the University of Vermont. They gratefully acknowledge the thoughtful comments received on earlier versions of this paper from Steve Dempsey, Gene Laber, Eric Press, Joe Weintrop and the anonymous referee.Address for correspondence: Herbert G. Hunt III, Associate Professor of Accounting, School of Business Administration, University of Vermont, Kalkin Hall, Burlington, VT 05405, USA.Search for more papers by this author First published: July 1995 https://doi.org/10.1111/j.1468-5957.1995.tb00379.xCitations: 4 AboutPDF ToolsRequest permissionExport citationAdd to favoritesTrack citation ShareShare Give accessShare full text accessShare full-text accessPlease review our Terms and Conditions of Use and check box below to share full-text version of article.I have read and accept the Wiley Online Library Terms and Conditions of UseShareable LinkUse the link below to share a full-text version of this article with your friends and colleagues. Learn more.Copy URL Share a linkShare onEmailFacebookTwitterLinkedInRedditWechat References Ayres, F.L. 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