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The effects of financial reporting on bank loan contracting in global markets : evidence from mandatory IFRS adoption

Chen, Tai-Yuan; Chin, Chen-Lung; Wang, Shiheng; Yao, Wei-Ren - In: Journal of international accounting research 14 (2015) 2, pp. 45-81

Persistent link: https://www.econbiz.de/10011429379

Are banking and accounting expertise on the audit committee related to bank loan terms?

Liu, Pei-Yi; Chin, Chen Lung - In: The journal of corporate accounting & finance 34 (2023) 1, pp. 191-213

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Do local leads deliver contracting benefits? : evidence from emerging market syndicated loans

Yeh, Yaying Mary Chou; Yao, Wei-Ren; Chin, Chen Lung - In: Asia-Pacific journal of accounting & economics : … 26 (2019) 3, pp. 301-319

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The Effect of Mandatory IFRS Adoption on Bank Loan Contracting

CHEN, Tai-Yuan - 2013

This study examines the impact of mandatory adoption of International Financial Reporting Standards (IFRS) on bank loan contractual terms. Our sample covers more than 20,000 bank loans for borrowers from 23 countries that mandate IFRS adoption and 16 countries that do not mandate IFRS adoption...

Persistent link: https://www.econbiz.de/10013089959