The Effects of International Culture Difference on Debt Covenants
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 104 === This study examines whether the effects of cultural difference on the use of debt covenants. My sample covers more than 10,000 bank loans for borrowers from 27 countries during 1997 to 2010. On the basis of Hofstede`s cultural dimensions, the results show t...
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Format: | Others |
Published: |
2016
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Online Access: | http://ndltd.ncl.edu.tw/handle/61798175390439671030 |