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Hedge commitments and agency costs of debt: evidence from interest rate protection covenants and accounting conservatism

Anne Beatty1,2; Reining Petacchi3; Haiwen Zhang1,2

1 Fisher College · 2 The Ohio State University · 3 Massachusetts Institute of Technology

Review of Accounting Studies 2012 open access
DOI
10.1007/s11142-012-9189-4
Volume
17 (3)
Pages
700-738
Language
en
Export
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Sources
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