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dc.contributor.advisor曲晓辉
dc.contributor.author朱春梅
dc.date.accessioned2016-02-23T00:58:14Z
dc.date.available2016-02-23T00:58:14Z
dc.date.issued2015-07-09 16:46:39.0
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/94675
dc.description.abstract伴随着国际财务报告准则(IFRS)已在138个国家或地区以认同方式或趋同方式被全面采用,大量的经验证据表明IFRS采用在一定程度上增加公开信息的披露,并对财务报告(公开信息的主要来源)产生深刻的影响。公开信息与私人信息是解决信息不对称的两种主要渠道。作为私人信息渠道的替代,借款人可以通过公开信息渠道提供高质量的财务报告,以缓解其与银行之间的信息不对称程度。由此,本文基于Demiroglu和James(2010)的研究发现,即银行贷款财务条款严格性可以释放出关于借款人未来若干年的财务条款指标变化、经营业绩变化、资本投资变化以及债务融资变化等的私人信息,探索IFRS强制采用对财务条款严格性及其所释...
dc.description.abstractAs International Financial Reporting Standards (IFRS) has been adopted by 138 countries or regions, a large of empirical evidence supports that IFRS adoption improves the disclosure of public information to some extent, and exerts profound effects on financial reports, the main source of public information. Public information channel and private information channel are two main channels to mitigat...
dc.language.isozh_CN
dc.relation.urihttps://catalog.xmu.edu.cn/opac/openlink.php?strText=46662&doctype=ALL&strSearchType=callno
dc.source.urihttps://etd.xmu.edu.cn/detail.asp?serial=52099
dc.subjectIFRS强制采用
dc.subject银行贷款财务条款严格性
dc.subject私人信息
dc.subjectMandatory IFRS adoption
dc.subjectTightness of financial covenants in bank loans
dc.subjectPrivate information
dc.titleIFRS强制采用、银行贷款财务条款严格性及其信息含量
dc.title.alternativeMandatory IFRS Adoption, Tightness of Financial Covenant in Bank Loans and the Information Content
dc.typethesis
dc.date.replied2015-05-20
dc.description.note学位:管理学硕士
dc.description.note院系专业:财务管理与会计研究院_会计学
dc.description.note学号:27820121150086


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