Perspektif Pelanggaran Perjanjian Utang: Pengujian Akrual dan Pilihan Metode Akuntansi
Debt covenant usually is limited by accounting number and violation of it will cause the firm bear a cost. Such cost can be a penalty, that determined by creditors. The firm violate public debt covenant, so it will downgrade the obligation rating. The high cost of it drive the manager tends to hinde...
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| Format: | Article |
| Language: | English |
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Universitas Sebelas Maret
2017-02-01
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| Series: | Jurnal Akuntansi dan Bisnis |
| Online Access: | https://jab.fe.uns.ac.id/index.php/jab/article/view/14 |