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Keywords: financial statement complexity
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (3): 155–178.
Published: 01 May 2022
... contractual terms to mitigate information frictions. We investigate whether financial statement complexity is associated with firms' reliance on bank financing and the terms of bank loans. We focus on two aspects of complexity: the length of financial reports and the complexity of financial reporting rules...
