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Creditors' role in shaping asymmetric cost behavior : evidence from debt covenant violation
Zhou, Jie - In: Journal of management accounting research : JMAR 36 (2024) 2, pp. 179-202
Persistent link: https://www.econbiz.de/10014635045
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XBRL Adoption and Bank Loan Contracting : Early Evidence
Chen, Gary - 2017
We examine how the adoption of the eXtensible Business Reporting Language (XBRL) for financial reporting impacts the pricing of bank loans. Using a sample of loans granted to U.S. borrowers from 2007–2013, we find that the adoption of XBRL is associated with a reduction in loan spreads. We...
Persistent link: https://www.econbiz.de/10012972432
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XBRL adoption and bank loan contracting : early evidence
Chen, Gary; Kim, Jeong-bon; Lim, Jee Hae; Zhou, Jie - In: The journal of information systems : JIS ; a semiannual … 32 (2018) 2, pp. 47-69
Persistent link: https://www.econbiz.de/10011976951
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Cost stickiness and bank loan contracting
Kim, Jeong-bon; Zhou, Jie - In: Advances in accounting : a research annual 61 (2023), pp. 1-15
Persistent link: https://www.econbiz.de/10014382174