Accounting quality and loan contract–Evidence from China
碩士 === 中原大學 === 國際經營與貿易研究所 === 106 === This paper uses Dechow-Dichev model to measure accounting quality and examines its relationship with loan contract. Our univariate analysis shows firms with better accounting quality differ significantly from firms with worse accounting quality in terms of loan...
| Main Authors: | , |
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| Other Authors: | |
| Format: | Others |
| Language: | en_US |
| Published: |
2018
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| Online Access: | http://ndltd.ncl.edu.tw/handle/3ab9pq |