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Keywords: dual-holding
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Journal Articles
Financial Reporting Quality and Dual-Holding of Debt and Equity
Available to Purchase
Journal:
The Accounting Review
The Accounting Review (2020) 95 (5): 351–371.
Published: 01 September 2020
...Leila Peyravan ABSTRACT I investigate whether the financial reporting quality (FRQ) of a firm influences the propensity of institutional investors to simultaneously hold the firm's debt and equity (dual-holding). I predict that the underlying reason for institutional dual-holding is access...