The impact of XBRL on information asymmetry : evidence from loan contracting
Year of publication: |
June 2017
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Authors: | Chong, Dazhi ; Shi, Hui ; Fu, Liuliu Luna ; Ji, Hao ; Yan, Gongjun |
Published in: |
Journal of management analytics. - Abingdon, Oxon : Taylor & Francis, ISSN 2327-0012, ZDB-ID 2896673-9. - Vol. 4.2017, 2, p. 145-158
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Subject: | information asymmetry | XBRL | accounting information | bank loan price | Asymmetrische Information | Asymmetric information | Kreditgeschäft | Bank lending | Kredit | Credit | Jahresabschluss | Financial statement | Kreditrisiko | Credit risk | Informationswert | Information value |
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