Hasan, Iftekhar; Song, Liang - In: Asian Review of Accounting 22 (2014) April, pp. 2-19
’ disclosure policies influence bank loan contracting in emerging markets after controlling for the influence of borrowers’ private … information obtained by banks. Furthermore, the paper examines how firms’ disclosure and non-disclosure governance interact to … affect financial contracts. Design/methodology/approach –The key variables Disclosure and Firm Governance are based on a …