COVENANTS IN U.S. PUBLIC DEBT AGREEMENTS
Publication
, Journal Article
Francis, J
Published in: Accounting & Finance
January 1, 1989
This study examines the covenants contained in a sample of 45 public debentures issued by U.S. corporations. A survey identified six covenants among the debt agreements. Interestingly, none of the sample debt issues included constraints on working capital, net worth or current ratios. Without exception, the covenants noted in the agreements were identical to those reported in Moody's Industrial Manual. Descriptive information on selected characteristics of the debt issues is also provided. © 1989 Accounting and Finance Association of Australia and New Zealand
Duke Scholars
Published In
Accounting & Finance
DOI
EISSN
1467-629X
ISSN
0810-5391
Publication Date
January 1, 1989
Volume
29
Issue
2
Start / End Page
31 / 45
Related Subject Headings
- Accounting
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability
- 1402 Applied Economics
Citation
APA
Chicago
ICMJE
MLA
NLM
Francis, J. (1989). COVENANTS IN U.S. PUBLIC DEBT AGREEMENTS. Accounting & Finance, 29(2), 31–45. https://doi.org/10.1111/j.1467-629X.1989.tb00100.x
Francis, J. “COVENANTS IN U.S. PUBLIC DEBT AGREEMENTS.” Accounting & Finance 29, no. 2 (January 1, 1989): 31–45. https://doi.org/10.1111/j.1467-629X.1989.tb00100.x.
Francis J. COVENANTS IN U.S. PUBLIC DEBT AGREEMENTS. Accounting & Finance. 1989 Jan 1;29(2):31–45.
Francis, J. “COVENANTS IN U.S. PUBLIC DEBT AGREEMENTS.” Accounting & Finance, vol. 29, no. 2, Jan. 1989, pp. 31–45. Scopus, doi:10.1111/j.1467-629X.1989.tb00100.x.
Francis J. COVENANTS IN U.S. PUBLIC DEBT AGREEMENTS. Accounting & Finance. 1989 Jan 1;29(2):31–45.
Published In
Accounting & Finance
DOI
EISSN
1467-629X
ISSN
0810-5391
Publication Date
January 1, 1989
Volume
29
Issue
2
Start / End Page
31 / 45
Related Subject Headings
- Accounting
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability
- 1402 Applied Economics