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- W4382364199 abstract "This paper investigates the impact of corporate strategy on corporate bond credit spreads and the mechanism of action, using corporate bonds issued by A-share companies during 2004–2021 as the research sample for empirical analysis. It is found that the degree of aggressiveness of corporate strategy has a significant positive impact on bond credit spreads; corporate firms with aggressive strategies take higher levels of risk and have greater credit risk, thus making bond credit spreads more extensive; the improvement of accounting information quality can significantly mitigate the impact of aggressive strategies on credit spreads." @default.
- W4382364199 created "2023-06-29" @default.
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- W4382364199 date "2023-09-01" @default.
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- W4382364199 title "Corporate strategy aggressiveness and bond credit spreads" @default.
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- W4382364199 doi "https://doi.org/10.1016/j.frl.2023.104159" @default.
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