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Anleihe 1 Bond 1 Bond yield spread 1 Consolidated financial statements 1 Corporate bond 1 Corporate disclosure 1 Credit risk 1 Konzernabschluss 1 Kreditrisiko 1 Narrative disclosure readability 1 Notes readability 1 Notes to consolidated financial statements (Notes) 1 Term structure 1 Unternehmensanleihe 1 Unternehmenspublizität 1 Yield curve 1 Zinsstruktur 1
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Article in journal 1 Aufsatz in Zeitschrift 1
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English 1
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Chen, Tsung-Kang 1 Tseng, Yijie 1
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The European accounting review 1
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ECONIS (ZBW) 1
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Readability of notes to consolidated financial statements and corporate bond yield spread
Chen, Tsung-Kang; Tseng, Yijie - In: The European accounting review 30 (2021) 1, pp. 83-113
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