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The Impact of Narrative Disclosure Readability on Bond Ratings and the Cost of Debt Capital
Samuel B. Bonsall
, Brian P. Miller
Year
2016
Venue
SSRN Electronic Journal
Type
article
Citations
12
DOI
10.2139/ssrn.2865761
OpenAlex
W3125851413
Topics
Auditing, Earnings Management, Governance
Readability
Cost of capital
Debt
Bond
Narrative