Accounting information and risk shifting with asymmetrically informed creditors
| Year of publication: |
2024
|
|---|---|
| Authors: | Baldenius, Tim ; Deng, Mingcherng ; Li, Jing |
| Published in: |
Journal of accounting and economics. - Amsterdam [u.a.] : Elsevier, ISSN 1879-1980, ZDB-ID 1483543-5. - Vol. 77.2024, 2/3, Art.-No. 101667, p. 1-24
|
| Subject: | Accounting information | Asset substitution | Creditor turnover | Relationship lending | Risk shifting | Asymmetrische Information | Asymmetric information | Kreditrisiko | Credit risk | Rechnungswesen | Accounting | Theorie | Theory | Risiko | Risk | Kreditgeschäft | Bank lending | Informationswert | Information value | Hausbank | Gläubiger | Creditors |
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