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Keywords: loan renegotiations
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Journal Articles
The Accounting Review 1–29.
Published: 15 February 2024
... loans are not publicly available. We are the rst to offer a systematic explanation related to disclosure costs. JEL Classi cations: M41; D82; G21; L14. Keywords: disclosure-related costs; loan covenants; loan renegotiations; trade creditors. I. INTRODUCTION P rivate lenders rely on loan covenants...