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Keywords: Debt contracting
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Journal Articles
Customer concentration, relationship, and debt contracting
Available to Purchase
Journal of Applied Accounting Research (2017) 18 (2): 185–207.
Published: 08 May 2017
... of US public firms that have loan contract data between 1990 and 2008. Major customer sales data are used to construct customer concentration and customer relationship measures. A debt contract model is employed to relate loan spread and other contract terms to customer concentration and relationship...
