← Search Review of Accounting Studies Vol. 13 No. 1 2008 GAAP goodwill and debt contracting efficiency: evidence from net-worth covenants Richard M. Frankel1; CHANDRA SEETHAMRAJU2,3; Tzachi Zach1 1 Washington University in St. Louis · 2 Mellon Capital Management, 595 Market Street Suite 3000, San Francisco, CA, 94105, USA · 3 Mellon Capital Management, San Francisco, USA DOI10.1007/s11142-007-9045-0 Volume13 Issue1 Pages87-118 Languageen Sources semanticscholar openalex crossref Cite APA 7 MLA 9 Chicago (author–date) Harvard Elsevier Harvard (JFE, JBF…) The Accounting Review Academy of Management American Marketing Association INFORMS (Management Science) Copy citation Copied ✓