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Keywords: loan spread
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Journal Articles
The Accounting Review (2019) 94 (2): 267–295.
Published: 01 March 2019
...Jun-Koo Kang; Limin Xu ABSTRACT We examine how the adoption of executive stock ownership guidelines affects debtholder wealth. We find that guideline adoption is associated with lower loan spreads, fewer collateral requirements, and fewer other restrictive covenants. The results are robust...