The Associations between Fair Value Measurement and the Debt Ownership Structure – Evidence 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 === The study is to examine whether the fair value measurement affects the syndicated ownership structure. Using loan contracts issued by United States listed firms since years 1990 to 2012, this study shows that: first, the number of banks in the syndicated loa...
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| Format: | Others |
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2017
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| Online Access: | http://ndltd.ncl.edu.tw/handle/bj49ys |