Readability of notes to consolidated financial statements and corporate bond yield spread
Year of publication: |
2021
|
---|---|
Authors: | Chen, Tsung-Kang ; Tseng, Yijie |
Published in: |
The European accounting review. - London : Routledge, ISSN 1468-4497, ZDB-ID 2028178-X. - Vol. 30.2021, 1, p. 83-113
|
Subject: | Credit risk | Bond yield spread | Narrative disclosure readability | Notes readability | Notes to consolidated financial statements (Notes) | Term structure | Zinsstruktur | Yield curve | Unternehmensanleihe | Corporate bond | Konzernabschluss | Consolidated financial statements | Kreditrisiko |
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