The voluntary adoption of International Financial Reporting Standards and loan contracting around the world

Review of Accounting Studies

Volumn 16, Issue 4, 2011, Pages 779-811

  Kim, Jeong Bon ^a   Tsui, Judy S L ^b   Yi, Cheong H ^b  

^a CITY UNIVERSITY OF HONG KONG   (Hong Kong)

^b HONG KONG POLYTECHNIC UNIVERSITY   (Hong Kong)

Author keywords

Collateral; Debt covenant; Foreign banks; International Financial Reporting Standards (IFRS); Loan spread; Syndicate structure

Indexed keywords

EID: 81355147794     PISSN: 13806653     EISSN: None     Source Type: Journal    
DOI: 10.1007/s11142-011-9148-5     Document Type: Article

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