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Keywords: Public debt
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Journal Articles
Journal:
Managerial Auditing Journal
Managerial Auditing Journal (2021) 36 (7): 921–950.
Published: 20 August 2021
..., classification shifting is observed only in private firms that have outstanding debt, but not in private firms without debt. Among debt-financing private firms, classification shifting is more prevalent for firms that issue public debt than for firms that only use private debt. In addition, classification...
