The Associations between Accounting Standard Reliability and Bank Loan Contracting
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 103 === This study aims to examine the associations between loan contractual terms and accounting “reliability”. Our sample consists of bank loan contracts issued by U.S. listed firms during years 2000 to 2007. The empirical results indicate that banks use less acco...
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| Format: | Others |
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2015
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| Online Access: | http://ndltd.ncl.edu.tw/handle/52362270562287520442 |