The effect of bank governance on borrowers' accounting choices
Year of publication: |
2023
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Authors: | Hur, Kang Sung ; Hwang, In Tae |
Published in: |
Asia-Pacific journal of accounting & economics : publication of the City University of Hong Kong and National Taiwan University. - Abingdon, Oxon : Routledge, Taylor & Francis, ISSN 2164-2257, ZDB-ID 2659021-9. - Vol. 30.2023, 6, p. 1417-1443
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Subject: | Appointment structure | bank governance | borrower | discretionary accruals | earnings management | Bankenaufsicht | Banking supervision | Bilanzpolitik | Accounting policy | Bank | Öffentliche Schulden | Public debt | Corporate Governance | Corporate governance | Rückstellung | Accrual |
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