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Family succession and cost of bank loans : evidence from China

Weng, Tzu-Ching; Chi, Hsin-Yi - In: International review of economics & finance : IREF 89 (2024) 2, pp. 638-655

Persistent link: https://www.econbiz.de/10014446800

The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption

Chen, Tai-Yuan; Chin, Chen-Lung; Wang, Shiheng; Yao, Wei-Ren - In: Journal of international accounting research 14 (2015) 2, pp. 45-81

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Industry audit experts and ownership structure in the syndicated loan market : at the firm and partner levels

Chin, Chen-Lung; Yao, Wei-Ren; Liu, Pei-Yi - In: Accounting horizons : a quarterly publication of the … 28 (2014) 4, pp. 749-768

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The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

CHEN, Tai-Yuan - 2013

This study examines the impact of mandatory adoption of International Financial Reporting Standards (IFRS) on bank loan contractual terms. Our sample covers more than 20,000 bank loans for borrowers from 23 countries that mandate IFRS adoption and 16 countries that do not mandate IFRS adoption...

Persistent link: https://www.econbiz.de/10013089959