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A test of the loan prohibition of the Sarbanes-Oxley Act: Are firms that grant loans to executives more likely to misstate their financial results?

Securities LawFinanceFinancial ManagementManagementLoansBusinessLoan ProhibitionCorporate GovernanceCorporate ComplianceFinancial RegulationFinancingFinancial ResultsFinancial PracticesSarbanes-oxley ActCorporate FinanceFinancial Structure