9Beatty, A. , Ramesh, K. and Weber, J. , The importance of accounting changes in debt contracts: the cost of flexibility in covenant calculations, Journal of accounting and Economics 33 (2002), pp. 205-227.
10Beatty, A. and weber, J., The Effects of Debt Contracting on Voluntary Accounting Method Changes,The Accounting Review (January 2003) pp. 119-142.