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Public disclosure and bank loan contracting : evidence form emerging markets
Hasan, Iftekhar; Song, Liang - In: Asian review of accounting 22 (2014) 1, pp. 2-19
Persistent link: https://www.econbiz.de/10010377058
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Public disclosure and bank loan contracting: evidence from emerging markets
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 …
Persistent link: https://www.econbiz.de/10010761700
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Public disclosure and bank loan contracting: evidence from emerging markets
Hasan, Iftekhar; Song, Liang - In: Asian Review of Accounting 22 (2014) 1, 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 …
Persistent link: https://www.econbiz.de/10014676105
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The benefits of conservative accounting to shareholders : evidence from the financial crisis
Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 319-346
Persistent link: https://www.econbiz.de/10009766907
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The benefits of conservative accounting to shareholders : evidence from the financial crisis
Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang - 2013
Persistent link: https://www.econbiz.de/10009745649
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Banking reform, risk-taking, and earnings quality : evidence from transition countries
Fang, Yiwei; Hasan, Iftekhar; Li, Lingxiang - 2014
Persistent link: https://www.econbiz.de/10010438427
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The Benefits of Conservative Accounting to Shareholders : Evidence from the Financial Crisis
Wu, Qiang - 2013
Using the current financial crisis as a natural quasi-experiment, we test whether and to what extent conservative accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock performance during the current crisis. The result holds for...
Persistent link: https://www.econbiz.de/10013092024
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Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism
Francis, Bill - 2016
This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between pre- and post-transition periods. We find that female...
Persistent link: https://www.econbiz.de/10013003193
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Banking Reform, Risk-Taking, and Earnings Quality – Evidence from Transition Countries
Fang, Yiwei - 2016
​The dynamic banking reforms of Central and Eastern Europe (CEE) following the collapse of the Soviet Union provide an ideal research setting for examining the causal effect of institutional development on financial reporting. Using five earnings quality measures, we consistently find that...
Persistent link: https://www.econbiz.de/10012992001
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Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism
Francis, Bill - 2015
​This paper investigates the effect of CFO gender on corporate financial reporting decision-making. Focusing on firms that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between pre- and post-transition periods. We find that...
Persistent link: https://www.econbiz.de/10013034426