Bank loan approval standards and firms' accounting conservatism : evidence from China
Year of publication: |
2024
|
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Authors: | Yu, Zhen ; Luo, Juncheng ; Fan, Jinqi |
Published in: |
Research in international business and finance. - Amsterdam [u.a.] : Elsevier, ISSN 0275-5319, ZDB-ID 2165501-7. - Vol. 67.2024, 2, Art.-No. 102100, p. 1-17
|
Subject: | Accounting conservatism | Credit risk | Executive bank background | Loan approval standards | Property rights | Kreditrisiko | China | Kreditgeschäft | Bank lending | Bilanzpolitik | Accounting policy |
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