Abstract This study explores the association between firm innovation and loan covenant strictness. We find that lenders construct stricter contracts for firms filing more patents, consistent with imposing oversight on when they enter commercialization stage after having demonstrated their inventiveness. Our results hold under propensity score matching entropy balancing, exploiting American Inve...

174 Care Management Journals • Volume 14, Number 3 • 2013 http://dx.doi.org/10.1891/1521-0987.14.3.174 Although, historically, ageing has not been a major focus at the UN since its founding, older persons and ageing issues have been specifically recognized by the UN in a number of documents, events, and programs as well as implicitly in others. Insofar as UN documents are concerned, older perso...

The Canadian Institute of Chartered Accountants and the American Institute of Certified Public Accountants have together called on the research community to show how continuous audit (CA) could be implemented in various auditing domains. In response to this call, we look at the domain of debt covenant compliance, and we utilize Cold Fusion, a leading web applications development technology, to ...

The Trump Administration has adopted “energy dominance” as its guiding ideology for energy policy, marking a notable shift from decades of “energy security” rhetoric. This paper analyzes how Secretary of Interior Ryan Zinke, one of the administration’s key spokespeople for energy dominance, uses “energy covenant renewal” to frame the importance of energy dominance for the conservative base. Cov...