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Keywords: disclosure-related costs
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 421–449.
Published: 01 September 2024
...Edward Xuejun Li; Monica Neamtiu; Zhiyuan Tu ABSTRACT We study firms’ decisions to withhold loan covenant details by focusing on a unique disclosure-related cost. Prior research documents the prevalence of tight initial covenants that are selectively relaxed in future renegotiations...
