1-1 of 1
Keywords: disclosure-related costs
Follow your search
Access your saved searches in your account

Would you like to receive an alert when new items match your search?
Close Modal
Sort by
Journal Articles
The Accounting Review 1–29.
Published: 15 February 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...