Effects of earnings management on bank cost of debt

Accounting and Finance

Volumn 53, Issue 1, 2013, Pages 265-300

  Shen, Chung Hua ^a   Huang, Yu Li ^b  

^a NATIONAL TAIWAN UNIVERSITY   (Taiwan)

^b TAKMING UNIVERSITY OF SCIENCE AND TECHNOLOGY   (Taiwan)

Author keywords

Credit rating; Discretionary loan loss provision; Earnings management; Earnings smoothing; Information asymmetry

Indexed keywords

EID: 84875366153     PISSN: 08105391     EISSN: 1467629X     Source Type: Journal    
DOI: 10.1111/j.1467-629X.2011.00455.x     Document Type: Article

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