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· 제목 : Accounting and Debt Markets : Four Pieces on the Role of Accounting Information in Debt Markets (Paperback)
· 분류 : 외국도서 > 경제경영 > 재무/회계 > 일반
· ISBN : 9780367688912
· 쪽수 : 150쪽
· 출판일 : 2023-09-25
· 분류 : 외국도서 > 경제경영 > 재무/회계 > 일반
· ISBN : 9780367688912
· 쪽수 : 150쪽
· 출판일 : 2023-09-25
목차
Introduction
Mark Clatworthy, Juan Manuel Garcia Lara and Edward Lee
1. Conservatism in debt contracting: theory and empirical evidence
Fernando Penalva and Alfred Wagenhofer
2. The impact of filing micro-entity accounts and the disclosure of reporting accountants on credit scores: an exploratory study
Michael J. Peel
3. Reflections on the development of the FASB’s and IASB’s expected-loss methods of accounting for credit losses
Noor Hashim, Weijia Li and John O'Hanlon
4. Bank loan loss accounting and its contracting effects: the new expected loss models
Begona Giner and Araceli Mora
