This paper empirically tests the effect of accounting information comparability quality characteristic on the scale, the cost and the credit term structure of bank borrowing of the listed companies as well as whether accounting information comparability can affect the bank credit financing of...

Using the manually collected data of CEOs’ financial and accounting education experience from A-share listed companies during 2008 to 2016, we find in this paper that CEOs who had received financial and accounting education could play a professional role in M&A decision-making and improve M&A...