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Published in 2018 at "Contemporary Accounting Research"
DOI: 10.1111/1911-3846.12408
Abstract: We examine whether initial loan sales in the secondary loan market relate to borrowing firms’ accounting conservatism. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We…
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Keywords:
conservatism;
loan;
borrowers accounting;
loan sales ... See more keywords