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Keywords: disclosure-related costs
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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...