The Associations between Accounting Standard Relevance and Loan Contracting-Evidences from U.S. Syndicated Loan Market
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 105 === This study examines the associations between accounting standard relevance and loan contractual terms (interest rate, financial covenants, and collateral). Utilizing the sample from U.S. syndicated loan market during years 1990 to 2005, empirical results ind...
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| Format: | Others |
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2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/qw4s9t |