DOI: https://doi.org/10.33423/jaf.v24i4.7174 Keywords: accounting, finance, covenant strictness, loan contracts, credit risk, syndicated loans, Covenant Intensity Index, credit spreads, loan ratings References Agarwal, S., Amromin, G., Ben-David, I., Chomsisengphet, S., & Evanoff, D.D. (2014). The role of securitization in mortgage renegotiation. Journal of Financial Economics, 102(3), 559–578. Ambrose, B.W., & Buttimer, R.J. (2012). The impact of adjustable-rate mortgages on house prices:...