The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption
Year of publication: |
2015
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Authors: | Chen, Tai-Yuan ; Chin, Chen-Lung ; Wang, Shiheng ; Yao, Wei-Ren |
Published in: |
Journal of international accounting research. - Sarasota, Fla. : American Accounting Association, ISSN 1542-6297, ZDB-ID 2118810-5. - Vol. 14.2015, 2, p. 45-81
|
Subject: | information asymmetry | accounting quality | mandatory IFRS adoption | bank loan contracts | IFRS | Asymmetrische Information | Asymmetric information | Kredit | Credit | Informationswert | Information value | Kreditgeschäft | Bank lending | Jahresabschluss | Financial statement | Kapitalkosten | Cost of capital |
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