메뉴 건너뛰기




Volumn 61, Issue 3, 2005, Pages 83-95

Disclosure and the loan spread on private debt

Author keywords

[No Author keywords available]

Indexed keywords


EID: 22944492147     PISSN: 0015198X     EISSN: None     Source Type: Journal    
DOI: 10.2469/faj.v61.n3.2731     Document Type: Review
Times cited : (68)

References (30)
  • 1
    • 22944479199 scopus 로고
    • Charlottesville, VA: Association for Investment Management and Research (now CFA Institute)
    • AIMR. 1987-1992. Corporate Information Committee Report. Charlottesville, VA: Association for Investment Management and Research (now CFA Institute).
    • (1987) Corporate Information Committee Report
  • 2
    • 0002549133 scopus 로고
    • Evaluation of a company as a going concern
    • Altman, E., and T. McGough. 1974. "Evaluation of a Company as a Going Concern." Journal of Accountancy, vol. 138, no. 6 (December):50-57.
    • (1974) Journal of Accountancy , vol.138 , Issue.6 DECEMBER , pp. 50-57
    • Altman, E.1    McGough, T.2
  • 4
    • 0000846733 scopus 로고
    • A transactions cost approach to the theory of financial intermediation
    • Benston, G., and C. Smith. 1976. "A Transactions Cost Approach to the Theory of Financial Intermediation." Journal of Finance, vol. 31, no. 2 (May):215-231.
    • (1976) Journal of Finance , vol.31 , Issue.2 MAY , pp. 215-231
    • Benston, G.1    Smith, C.2
  • 5
    • 0001778789 scopus 로고
    • Collateral, loan quality, and bank risk
    • Berger, A., and G. Udell. 1990. "Collateral, Loan Quality, and Bank Risk." Journal of Monetary Economics, vol. 25, no. 1 (January):21-42.
    • (1990) Journal of Monetary Economics , vol.25 , Issue.1 JANUARY , pp. 21-42
    • Berger, A.1    Udell, G.2
  • 6
    • 0038127300 scopus 로고
    • Relationship lending and lines of credit in small firm finance
    • _. 1995. "Relationship Lending and Lines of Credit in Small Firm Finance." Journal of Business, vol. 68, no. 3 (July):351-381.
    • (1995) Journal of Business , vol.68 , Issue.3 JULY , pp. 351-381
  • 7
    • 0001556320 scopus 로고
    • Bank funds management in an efficient market
    • Black, F. 1975. "Bank Funds Management in an Efficient Market. " Journal of Financial Economics, vol. 2, no. 4:323-339.
    • (1975) Journal of Financial Economics , vol.2 , Issue.4 , pp. 323-339
    • Black, F.1
  • 8
    • 0032220498 scopus 로고    scopus 로고
    • The value of auditor assurance: Evidence from loan pricing
    • Blackwell, D., T. Noland, and D. Winter. 1998. "The Value of Auditor Assurance: Evidence from Loan Pricing." Journal of Accounting Research, vol. 36, no. 1 (Spring):57-70.
    • (1998) Journal of Accounting Research , vol.36 , Issue.1 SPRING , pp. 57-70
    • Blackwell, D.1    Noland, T.2    Winter, D.3
  • 9
    • 0001732022 scopus 로고
    • Contract costs, bank loans, and the cross-monitoring hypothesis
    • Booth, J. 1992. "Contract Costs, Bank Loans, and the Cross-Monitoring Hypothesis." Journal of Financial Economics, vol. 31, no. 1 (February):25-41.
    • (1992) Journal of Financial Economics , vol.31 , Issue.1 FEBRUARY , pp. 25-41
    • Booth, J.1
  • 10
    • 0031184823 scopus 로고    scopus 로고
    • Disclosure level on the cost of equity capital
    • Botosan, C. 1997. "Disclosure Level on the Cost of Equity Capital." Accounting Review, vol. 72, no. 3 (July):323-349.
    • (1997) Accounting Review , vol.72 , Issue.3 JULY , pp. 323-349
    • Botosan, C.1
  • 11
    • 0036004043 scopus 로고    scopus 로고
    • A re-examination of disclosure level and the expected cost of equity capital
    • Botosan, C., and M. Plumlee. 2002. "A Re-Examination of Disclosure Level and the Expected Cost of Equity Capital." Journal of Accounting Research, vol. 40, no. 1 (March):21-40.
    • (2002) Journal of Accounting Research , vol.40 , Issue.1 MARCH , pp. 21-40
    • Botosan, C.1    Plumlee, M.2
  • 12
    • 0040844810 scopus 로고    scopus 로고
    • Does corporate lending by banks and finance companies differ? Evidence on specialization in private debt contracting
    • Carey, M., M. Post, and S. Sharpe. 1998. "Does Corporate Lending by Banks and Finance Companies Differ? Evidence on Specialization in Private Debt Contracting." Journal of Finance, vol. 53, no. 3 (June):845-878.
    • (1998) Journal of Finance , vol.53 , Issue.3 JUNE , pp. 845-878
    • Carey, M.1    Post, M.2    Sharpe, S.3
  • 13
    • 33748709245 scopus 로고    scopus 로고
    • Regulations, lender identity and bank loan pricing
    • Chen, A., S. Mazumdar, and M.W. Hung. 1996. "Regulations, Lender Identity and Bank Loan Pricing." Pacific Basin Finance Journal, vol. 4, no. 1 (May):1-14.
    • (1996) Pacific Basin Finance Journal , vol.4 , Issue.1 MAY , pp. 1-14
    • Chen, A.1    Mazumdar, S.2    Hung, M.W.3
  • 14
    • 47749120440 scopus 로고
    • Financial intermediation and delegated monitoring
    • Diamond, D. 1984. "Financial Intermediation and Delegated Monitoring." Review of Economic Studies, vol. 51, no. 3 (July):393-414.
    • (1984) Review of Economic Studies , vol.51 , Issue.3 JULY , pp. 393-414
    • Diamond, D.1
  • 15
    • 0040885646 scopus 로고    scopus 로고
    • Explaining the rate spread on corporate bonds
    • Elton, E.J., M.J. Gruber, D. Agrawal, and C. Mann. 2001. "Explaining the Rate Spread on Corporate Bonds." Journal of Finance, vol. 56, no. 1 (February):247-277.
    • (2001) Journal of Finance , vol.56 , Issue.1 FEBRUARY , pp. 247-277
    • Elton, E.J.1    Gruber, M.J.2    Agrawal, D.3    Mann, C.4
  • 16
    • 46549102152 scopus 로고
    • What's different about banks?
    • Fama, E. 1985. "What's Different about Banks?" Journal of Monetary Economics, vol. 15, no. 1 (January):29-36.
    • (1985) Journal of Monetary Economics , vol.15 , Issue.1 JANUARY , pp. 29-36
    • Fama, E.1
  • 17
    • 0000388461 scopus 로고    scopus 로고
    • Stock performance and intermediation changes surrounding sustained increases in disclosure
    • Healy, P., A. Hutton, and K. Palepu. 1999. "Stock Performance and Intermediation Changes Surrounding Sustained Increases in Disclosure." Contemporary Accounting Research, vol. 16, no. 3 (Fall):485-520.
    • (1999) Contemporary Accounting Research , vol.16 , Issue.3 FALL , pp. 485-520
    • Healy, P.1    Hutton, A.2    Palepu, K.3
  • 18
    • 0011736481 scopus 로고    scopus 로고
    • Bank information monopolies and the mix of private and public debt claims
    • Houston, J., and C. James. 1996. "Bank Information Monopolies and the Mix of Private and Public Debt Claims." Journal of Finance, vol. 51, no. 5 (December):1863-89.
    • (1996) Journal of Finance , vol.51 , Issue.5 DECEMBER , pp. 1863-1889
    • Houston, J.1    James, C.2
  • 19
    • 0001131377 scopus 로고
    • Some evidence of the uniqueness of bank loans
    • James, C. 1987. "Some Evidence of the Uniqueness of Bank Loans." Journal of Financial Economics, vol. 19, no. 2 (December):217-235.
    • (1987) Journal of Financial Economics , vol.19 , Issue.2 DECEMBER , pp. 217-235
    • James, C.1
  • 20
    • 0039861975 scopus 로고    scopus 로고
    • An empirical analysis of the determinants of corporate debt ownership structure
    • Johnson, S. 1997. "An Empirical Analysis of the Determinants of Corporate Debt Ownership Structure." Journal of Financial and Quantitative Analysis, vol. 32 (March):47-69.
    • (1997) Journal of Financial and Quantitative Analysis , vol.32 , Issue.MARCH , pp. 47-69
    • Johnson, S.1
  • 21
    • 21344483941 scopus 로고
    • Cross-sectional determinants of analyst ratings of corporate disclosure
    • Lang, M., and R. Lundholm. 1993. "Cross-Sectional Determinants of Analyst Ratings of Corporate Disclosure." Journal of Accounting Research, vol. 31, no. 2 (Autumn):246-271.
    • (1993) Journal of Accounting Research , vol.31 , Issue.2 AUTUMN , pp. 246-271
    • Lang, M.1    Lundholm, R.2
  • 22
    • 0030305317 scopus 로고    scopus 로고
    • Corporate disclosure policy and analyst behavior
    • _. 1996. "Corporate Disclosure Policy and Analyst Behavior." Accounting Review, vol. 71, no. 4 (October):467-492.
    • (1996) Accounting Review , vol.71 , Issue.4 OCTOBER , pp. 467-492
  • 23
    • 0002604722 scopus 로고
    • Accounting information in private markets: Evidence from private lending agreements
    • Leftwich, R. 1983. "Accounting Information in Private Markets: Evidence from Private Lending Agreements." Accounting Review, vol. 58, no. 1 (January):23-42.
    • (1983) Accounting Review , vol.58 , Issue.1 JANUARY , pp. 23-42
    • Leftwich, R.1
  • 24
    • 22944492910 scopus 로고    scopus 로고
    • Taxes, default risk, and corporate bond yield spreads: A structural approach
    • Syracuse University
    • Liu, Sheen, Howard Qi, and Chunchi Wu. 2004. "Taxes, Default Risk, and Corporate Bond Yield Spreads: A Structural Approach." Working paper, Syracuse University.
    • (2004) Working Paper
    • Liu, S.1    Qi, H.2    Wu, C.3
  • 25
    • 84993914974 scopus 로고
    • The benefits of lending relationships: Evidence from small business data
    • Petersen, M., and R. Rajan. 1994. "The Benefits of Lending Relationships: Evidence from Small Business Data." Journal of Finance, vol. 49, no. 1 (March):3-37.
    • (1994) Journal of Finance , vol.49 , Issue.1 MARCH , pp. 3-37
    • Petersen, M.1    Rajan, R.2
  • 26
    • 38249038637 scopus 로고
    • The effect of the bankruptcy reform act of 1978 on small business loan pricing
    • Scott, J., and T. Smith. 1986. "The Effect of the Bankruptcy Reform Act of 1978 on Small Business Loan Pricing." Journal of Financial Economics, vol. 16, no. 1:119-140.
    • (1986) Journal of Financial Economics , vol.16 , Issue.1 , pp. 119-140
    • Scott, J.1    Smith, T.2
  • 27
    • 0032359234 scopus 로고    scopus 로고
    • Corporate disclosure quality and the cost of debt
    • Sengupta, P. 1998. "Corporate Disclosure Quality and the Cost of Debt." Accounting Review, vol. 73, no. 4 (October):459-474.
    • (1998) Accounting Review , vol.73 , Issue.4 OCTOBER , pp. 459-474
    • Sengupta, P.1
  • 28
    • 84984199207 scopus 로고
    • Disclosure policy, information asymmetry and liquidity in equity markets
    • Welker, M. 1995. "Disclosure Policy, Information Asymmetry and Liquidity in Equity Markets." Contemporary Accounting Research, vol. 11, no. 2 (Spring):801-827.
    • (1995) Contemporary Accounting Research , vol.11 , Issue.2 SPRING , pp. 801-827
    • Welker, M.1
  • 29
    • 0002965318 scopus 로고
    • Regression sensitivity analysis and bounded influence estimation
    • Edited by J. Kmenta and J. Ramsey. New York: Academic Press
    • Welsch, R. 1980. "Regression Sensitivity Analysis and Bounded Influence Estimation." In Evaluation of Econometric Models. Edited by J. Kmenta and J. Ramsey. New York: Academic Press.
    • (1980) Evaluation of Econometric Models
    • Welsch, R.1
  • 30
    • 0000095552 scopus 로고
    • A heteroscedasticity consistent covariance matrix estimator and a direct test for heteroscedasticity
    • White, H. 1980. "A Heteroscedasticity Consistent Covariance Matrix Estimator and a Direct Test for Heteroscedasticity." Econometrica, vol. 48, no. 4:817-838.
    • (1980) Econometrica , vol.48 , Issue.4 , pp. 817-838
    • White, H.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.