An association between conservatism and bank loan pricing
碩士 === 國立政治大學 === 會計研究所 === 98 === Financial statement is one of important resources to credit decisions making. Conservatism increases the quality of financial statement. Based on the definition of types of accounting conservatism, unconditional and conditional, proposed by Beaver and Ryan (2005),...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | zh-TW |
| Published: |
2010
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| Online Access: | http://ndltd.ncl.edu.tw/handle/09747442485190427838 |