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      Earnings management to avoid earnings decreases and losses

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      Journal of Accounting and Economics
      Elsevier BV

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          Debt covenant violation and manipulation of accruals

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            Corporate Stakeholders and Corporate Finance

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              The information content of losses

              Carla Hayn (1995)
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                Author and article information

                Journal
                Journal of Accounting and Economics
                Journal of Accounting and Economics
                Elsevier BV
                01654101
                December 1997
                December 1997
                : 24
                : 1
                : 99-126
                Article
                10.1016/S0165-4101(97)00017-7
                e8f0dbd2-06b0-49ab-b7f2-b39c94aaa05a
                © 1997

                http://www.elsevier.com/tdm/userlicense/1.0/

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