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題名:The Effect of Mandatory IFRS Reporting on the Syndicated Loan Structure
書刊名:Corporate Management Review
作者:姚維仁曾家璿金成隆
作者(外文):Yao, Wei-renTseng, Chia-hsuanChin, Chen-lung
出版日期:2020
卷期:40:2
頁次:頁107-152
主題關鍵詞:國際會計準則聯貸契約主辦銀行International financial reporting standardsIFRSSyndicated loansLead arranger
原始連結:連回原系統網址new window
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  • 被引用次數被引用次數:期刊(0) 博士論文(0) 專書(0) 專書論文(0)
  • 排除自我引用排除自我引用:0
  • 共同引用共同引用:63
  • 點閱點閱:8
期刊論文
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34.葉金成、游輝城(20141200)。The Value Relevance of Fair Value Accounting Information during Financial Crisis。交大管理學報,34(2),1-26。new window  new window
35.Nikolaev, V. V.(2010)。Debt Covenants and Accounting Conservatism。Journal of Accounting Research,48(1),137-176。  new window
36.Ivashina, V.(2009)。Asymmetric information effects on loan spreads。Journal of Financial Economics,92(2),300-319。  new window
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43.Ball, Ray、Li, Xi、Shivakumar, Lakshmanan(2015)。Contractibility and transparency of financial statement information prepared under IFRS: Evidence from debt contracts around IFRS adoption。Journal of Accounting Research,53(5),915-963。  new window
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45.Chen, L.、Ng, J.、Tsang, A.(2014)。The effect of mandatory IFRS adoption on international cross-listings。The Accounting Review,90(4),1395-1435。  new window
46.Shima, K. M.、Gordon, E. A.(2011)。IFRS and the Regulatory Environment: The Case of U.S. Investor Allocation Choice。Journal of Accounting and Public Policy,30(5),481-500。  new window
47.Yip, R. W. Y.、Young, D.(2012)。Does Mandatory IFRS Adoption Improve Information Comparability?。The Accounting Review,87(5),1767-1789。  new window
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52.Beatty, A.、Liao, S.、Zhang, H.(2019)。The effect of banks' financial reporting on syndicated-loan structures。Journal of Accounting and Economics,67(2/3),496-520。  new window
53.Chen, Tai-Yuan、Chin, Chen-lung、Wang, Shiheng、Yao, Wei-Ren(2015)。The effects of financial reporting on bank loan contracting in global markets: Evidence from mandatory IFRS adoption。Journal of International Accounting Research,14(2),45-81。  new window
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56.Gao, P.、Jiang, X.、Zhang, G.(2019)。Firm value and market liquidity around the adoption of common accounting standards。Journal of Accounting and Economics,68(1),1-15。  new window
57.Hasan, I.、Park, J. C.、Wu, Q.(2012)。The impact of earnings predictability on bank loan contracting。Journal of Business Finance & Accounting,39(7/8),1068-1101。  new window
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圖書
1.Standard & Poor's(2007)。A guide to the loan market。New York, NY:Standard & Poor's。  new window
2.Taylor, A.、Sansone, A.(2007)。The handbook of loan syndications and trading。New York, NY:McGraw-Hill。  new window
3.Watts, Ross L.、Zimmerman, Jerold L.(1986)。Positive Accounting Theory。Prentice-Hall。  new window
其他
1.Weidner, D.(20000110)。Syndicated lending closes out '90s on a tear。  new window
 
 
 
 
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