Measurement error when estimating covenant violations

S Dyreng, E Ferracuti, R Hills… - Available at SSRN …, 2022 - papers.ssrn.com
We hand-collect true covenant realizations and thresholds from SEC filings and show that
estimating covenant slack using realizations and thresholds from commercial databases …

Tax Avoidance and Debt Covenant Violation: Does Corporate Life Cycle Matter?

A Gabrielli - Tax Avoidance and Capital Structure: Empirical …, 2023 - Springer
This chapter explores empirically role of corporate life cycle in moderating the relationship
between tax avoidance and debt covenant violation. Investigating a sample of US public …