Loan guarantees and guarantors' accounting conservatism : evidence from China
Year of publication: |
2023
|
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Authors: | Liu, Bin ; Yuan, Yuan ; Zhang, Junrui ; Zhou, Jian |
Published in: |
Applied economics. - New York, NY : Routledge, ISSN 1466-4283, ZDB-ID 1473581-7. - Vol. 55.2023, 59, p. 6997-7016
|
Subject: | accounting conservatism | information asymmetry | Loan guarantee | loan guarantees type | China | Bankgarantie | Bank guarantee | Asymmetrische Information | Asymmetric information | Bürgschaft | Surety | Kreditpolitik | Credit policy | Konservatismus | Conservatism |
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