Showing 1 - 10 of 11,891
While most accounting information is idiosyncratic in nature, economy-wide factors such as accounting standards affect the quality of idiosyncratic accounting information of many firms simultaneously. We study idiosyncratic and systematic features of accounting information by embedding a...
Persistent link: https://www.econbiz.de/10013110426
Persistent link: https://www.econbiz.de/10012039982
Persistent link: https://www.econbiz.de/10012213831
-liability (JL) to individual liabil- ity (IL) lending models. This article tests a theory explaining this shift, focusing on …
Persistent link: https://www.econbiz.de/10015271329
Persistent link: https://www.econbiz.de/10012665695
borrower and syndicated members. It cause participant to be highly dependent to the lead arranger. The theory predicts that the … diversification effect (lead pricing).This study uses two stage least squares (2SLS) to determine the existence of asymmetry … information effect and diversification effect in loan pricing. This study used a sample of the entire LIBOR-based lending in Asia …
Persistent link: https://www.econbiz.de/10013089813
Persistent link: https://www.econbiz.de/10009406294
Persistent link: https://www.econbiz.de/10009615705
Persistent link: https://www.econbiz.de/10010364111
Persistent link: https://www.econbiz.de/10010408035