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Accounting Conservatism and the Efficiency of Debt Contracts
Authors:FRANK GIGLER  CHANDRA KANODIA  HARESH SAPRA  RAGHU VENUGOPALAN
Affiliation:1. Carlson School of Management, University of Minnesota;2. Graduate School of Business, University of Chicago;3. University of Illinois at Urbana‐Champaign. We thank seminar participants at the University of British Columbia, University of Chicago, University of Houston, University of Illinois at Urbana‐Champaign, University of Texas at Austin, University of Texas at Dallas, and Yale University for helpful comments. We are particularly grateful to Rick Antle, Joy Begley, Ron Dye, Brian Mittendorf, Dan Simunic, and an anonymous referee for their insights. Sapra is grateful to the University of Chicago Graduate School of Business for financial support.
Abstract:
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