Accounting Conservatism and Debt Contracting-The Case of China
碩士 === 中原大學 === 國際經營與貿易研究所 === 107 === This study examines the relation between accounting conservatism and debt contracting. Using C-Score proposed by Khan and Watts (2009) to measure accounting conservatism and Dealscan syndicated loan data, we are able to examine the relationships of company’s ac...
| Main Authors: | , |
|---|---|
| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2019
|
| Online Access: | http://ndltd.ncl.edu.tw/handle/7scrh9 |