Financial statement comparability and debt contracting : evidence from the syndicated loan market
Year of publication: |
June 2016
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Authors: | Fang, Xiaohua ; Li, Yutao ; Xin, Baohua ; Zhang, Wenjun |
Published in: |
Accounting horizons : a quarterly publication of the American Accounting Association. - Sarasota, Fla. : American Accounting Association, ISSN 0888-7993, ZDB-ID 638756-1. - Vol. 30.2016, 2, p. 277-303
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Subject: | debt contracting | loan syndication | financial statement comparability | Kreditgeschäft | Bank lending | Kredit | Credit | Asymmetrische Information | Asymmetric information | Kreditsicherung | Collateral | Jahresabschluss | Financial statement |
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