The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market

The Associations between Accounting Standard Relevance 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 === This study examines whether the relevance of accounting standards affects the syndicated loan structure. The sample of this study is selected from U.S. syndicated loan. The empirical results show that first, the proportion of the loan retained by lead banks...

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Main Authors: Fang-Yu Lin, 林芳宇
Other Authors: Wei-Ren Yao
Format: Others
Published: 2017
Online Access:http://ndltd.ncl.edu.tw/handle/3pt47f
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spelling ndltd-TW-105NDHU53850102018-05-15T04:32:02Z http://ndltd.ncl.edu.tw/handle/3pt47f The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market 會計準則之攸關性與債務結構之關聯性—以美國銀行聯貸為例 Fang-Yu Lin 林芳宇 碩士 國立東華大學 會計與財務碩士學位學程 105 This study examines whether the relevance of accounting standards affects the syndicated loan structure. The sample of this study is selected from U.S. syndicated loan. The empirical results show that first, the proportion of the loan retained by lead banks is positively associated with the extent of accounting standard relevance. Second, with the increased relevance of accounting standards, foreign lenders disincline to participate in the syndicated loan. Wei-Ren Yao 姚維仁 2017 學位論文 ; thesis 38
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description 碩士 === 國立東華大學 === 會計與財務碩士學位學程 === 105 === This study examines whether the relevance of accounting standards affects the syndicated loan structure. The sample of this study is selected from U.S. syndicated loan. The empirical results show that first, the proportion of the loan retained by lead banks is positively associated with the extent of accounting standard relevance. Second, with the increased relevance of accounting standards, foreign lenders disincline to participate in the syndicated loan.
author2 Wei-Ren Yao
author_facet Wei-Ren Yao
Fang-Yu Lin
林芳宇
author Fang-Yu Lin
林芳宇
spellingShingle Fang-Yu Lin
林芳宇
The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market
author_sort Fang-Yu Lin
title The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market
title_short The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market
title_full The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market
title_fullStr The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market
title_full_unstemmed The Associations between Accounting Standard Relevance and the Debt Ownership Structure-Evidence from U.S. Syndicated Loan Market
title_sort associations between accounting standard relevance and the debt ownership structure-evidence from u.s. syndicated loan market
publishDate 2017
url http://ndltd.ncl.edu.tw/handle/3pt47f
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