Earnings Quality and Debt Contracting

碩士 === 輔仁大學 === 會計學系碩士班 === 94 === This study uses 2000~ 2004 listed companies to test whether the companes’ creditors examine the financial statements provided by the listed companies to check their earnings quality and decide the terms of the loan contracts and mitigate the risk of default. This r...

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Bibliographic Details
Main Authors: Lin, Ya-Jou, 林雅柔
Other Authors: Fan, Hung-Shu
Format: Others
Language:zh-TW
Published: 2006
Online Access:http://ndltd.ncl.edu.tw/handle/09382399583410307981