The Association between Fair Value Conservatism and Private Loan Contracting: Evidence from Taiwan
碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 106 === The objective of this paper is to investigate whether fair value conservatism measurements affect loan contractual terms (spreads, financial covenants, collateral and maturity). Existing literature suggests that firms holding higher proportions of financial...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/k76pjp |