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Keywords: dual-holders
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (3): 343–371.
Published: 01 May 2022
...Leila Peyravan; Regina Wittenberg-Moerman ABSTRACT We investigate how institutional (non-commercial bank) investors that simultaneously invest in a firm's debt and equity (dual-holders) influence the firm's voluntary disclosure. Because institutional dual-holders trade on private information...
