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Keywords: loan renegotiations
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (5): 421–449.
Published: 01 September 2024
... performance. Prior research has found that the precise covenant details of many loans are not publicly available. We are the first to offer a systematic explanation related to disclosure costs. JEL Classifications: M41; D82; G21; L14. disclosure-related costs loan covenants loan renegotiations trade...
