Discussion of 'Accounting standards and debt covenants: Has the 'Balance Sheet Approach' led to a decline in the use of balance sheet covenants?'

Abstract

douglas j. skinner sidney davidson distinguished service professor of accounting the university of chicago booth school of business 5807 south woodlawn avenue chicago, il 60637 phone: 773-702-7137 dskinner@uchicago.edu google scholar ssrn education b.ec. (first class honours), accounting/finance, macquarie university, 1985. m.s., applied economics, university of rochester, 1988. ph.d., accounting (major area), finance (minor area), university of rochester, 1989. appointments university of chicago, booth school of business sidney davidson distinguished service professor of accounting, 2023- deputy dean for faculty, 2015-2016, 2017-2024. interim dean, 2016-2017. eric j. gleacher distinguished service professor of accounting, 2014-2022. john p. and lillian a. gould professor of accounting, 2006-2013. executive director, accounting research center, 2011-2016. professor of accounting and neubauer family faculty fellow, 2005-2006. neubauer faculty fellow and visiting professor of accounting, 2003-2004. independent trustee and audit committee chair, harbor funds, harbor funds ii, and harbor etf trust, 2020- senior fellow, asian bureau of finance and economic research (abfer), 2017- journal of accounting research senior editor, 2006-2021. journal of accounting & economics editor, 2000-2005. associate editor, 1994-2000. university of michigan business school (now ross school of business) kpmg professor of accounting, 1998-2005 accounting area chair, 2001-2003 professor of accounting, …

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