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Keywords: Debt contracting
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (6): 657–678.
Published: 14 June 2022
... (KAMs). This paper aims to explore the impact of the risk information provided by KAMs on corporate debt contracting. Design/methodology/approach In China, the KAM standard went into effect for A + H cross-listing companies in 2017 and became mandatory for all listed companies in 2018. This study...
