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Keywords: Corporate leverage manipulation
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Journal Articles
Journal:
Journal of Accounting Literature
Journal of Accounting Literature 1–37.
Published: 06 July 2026
...Feng Cao; Linfeng Li; Xueyan Zhang; Ziru Lian Purpose This study aims to investigate how the transition from unidimensional (financial) to multidimensional (financial and environmental) bank screening – induced by China's 2012 Green Credit Guidelines (GCG) – affects corporate leverage manipulation...
Includes: Supplementary data
