Bank loan covenants, accrual quality and firms’ information environment
Chao-Jung Chen, Wen He, Chien-Ju Lu, Xin Yu
| Year of publication: |
2022
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|---|---|
| Authors: | Chen, Chao-Jung ; He, Wen ; Lu, Chien-Ju ; Yu, Xin |
| Published in: |
Accounting and finance. - Melbourne : Wiley-Blackwell, ISSN 1467-629X, ZDB-ID 1482438-3. - Vol. 62.2022, 1, p. 547-575
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| Subject: | Accounting quality | Accrual quality | Bank loans | Bank monitoring | Loan covenants | Kreditgeschäft | Bank lending | Kredit | Credit | Rückstellung | Accrual | Rechnungsabgrenzung | Accruals and deferrals | Asymmetrische Information | Asymmetric information | Bank | Kreditrisiko | Credit risk | Kreditwürdigkeit | Credit rating | Bilanzpolitik | Accounting policy |
Online Resource
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1111/acfi.12798 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013166418