# Do Borrowers Intentionally Avoid Covenant Violations? A Reexamination of the Debt Covenant Hypothesis

> Research article (Journal of Accounting Research, 2022) · cited 12× · AI/ML

**Wikidata**: [openalex:W4285090794](https://www.wikidata.org/wiki/openalex:W4285090794)  
**Source**: https://4ort.xyz/entity/do-borrowers-intentionally-avoid-covenant-violations-a-reexamination-of-the-debt-covenant-hypothesis