debt covenant 中文意思是什麼
debt covenant
解釋
債務契約-
2 ) the principal factors result in earning management include : clientage - agent model, debt covenant, political cost covenant, asymmetrical information, accounting policy, faultiness of accounting standard and accounting system
盈餘管理形成機制的主要因素包括：委託代理關系、債務契約關系、政治成本假設、非對稱信息存在、會計政策選擇、會計準則和會計制度的不完善、信息披露制度不完善、上市公司治理結構等。 -
Accounting choice is determined to influence one or more of the firm ' s contractual arrangements. such contractual arrangements include executive compensation agreements and debt covenants, the primary function of which is to alleviate agency costs by better aligning the incentives of the parties. however, depending on the structure of these contracts, ex post accounting choices may be made to increase compensation or to avoid covenant violation
事實上，企業賴以生存的利益相關者不僅僅包括經理人員和股東，債權人、員工、供應商、消費者、政府等，也與企業的利益緊密相關;顯然，科斯企業理論及其以後的發展，對企業的認識存在著一定的局限性， 「公司是由持有該公司普通股的個人和機構擁有」的傳統觀點過于狹隘。
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