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Keywords: Interest rate
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2022) 37 (6): 657–678.
Published: 14 June 2022
... information based on samples after the release of the KAM standard. Findings This study conducts difference-in-difference tests and find that the KAM disclosures decrease interest rates and increase the proportion of long-term debt. Path analyses reveal that the KAM disclosures lead to more favorable debt...
