Accounting-driven bank monitoring and firms’ debt structure : evidence from IFRS 9 adoption
Xiao Li, Jeffrey Ng, Walid Saffar
| Year of publication: |
2024
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|---|---|
| Authors: | Li, Xiao ; Ng, Jeffrey ; Saffar, Walid |
| Published in: |
Management science : journal of the Institute for Operations Research and the Management Sciences. - Hanover, Md. : INFORMS, ISSN 1526-5501, ZDB-ID 2023019-9. - Vol. 70.2024, 1, p. 54-77
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| Subject: | debt structure | IFRS 9 | loan contracting | loan loss recognition | monitoring | IFRS | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Fremdkapital | Debt financing | Bilanzstrukturmanagement | Asset-liability management | Kapitalstruktur | Capital structure | Kredit | Credit | Bankenaufsicht | Banking supervision | Moral Hazard | Moral hazard | Bank |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1287/mnsc.2022.4628 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014469887