Off-balance sheet disclosure and leverage adjustment speed
Tae-Nyun Kim, Yutong Xie
| Year of publication: |
2023
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|---|---|
| Authors: | Kim, Tae-Nyun ; Xie, Yutong |
| Published in: |
Finance research letters. - Amsterdam [u.a.] : Elsevier, ISSN 1544-6123, ZDB-ID 2181386-3. - Vol. 51.2023, p. 1-8
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| Subject: | Capital structure | Accounting Standards Update | Disclosure of off-balance sheet financing | Leverage adjustment speed | Target leverage | Kapitalstruktur | Unternehmenspublizität | Corporate disclosure | Bilanzstrukturmanagement | Asset-liability management | Unternehmensfinanzierung | Corporate finance | Bilanz | Balance sheet | Finanzprodukt | Financial product | Bilanzierungsgrundsätze | Accounting standards | Fremdkapital | Debt financing |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.frl.2022.103346 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10014304869