| dc.contributor | 會計系 | |
| dc.creator (作者) | 陳宇紳 | |
| dc.creator (作者) | Chan, Ann Ling-Ching;Chen, Vincent Y.-S.;Koh, Kevin | |
| dc.date (日期) | 2026-09 | |
| dc.date.accessioned | 17-Sep-2026 10:50:50 (UTC+8) | - |
| dc.date.available | 17-Sep-2026 10:50:50 (UTC+8) | - |
| dc.date.issued (上傳時間) | 17-Sep-2026 10:50:50 (UTC+8) | - |
| dc.identifier.uri (URI) | https://ah.lib.nccu.edu.tw/item?item_id=185449 | - |
| dc.description.abstract (摘要) | This study examines the extent to which financial statement disaggregation (FSD) affects syndicated loan terms in an international setting. We find that greater FSD is associated with more favorable syndicated loan terms, and this effect is more pronounced in countries with strong creditor rights and high debt enforceability. Our exploratory analyses suggest that the impact of disaggregated accounting information on loan terms is primarily driven by balance sheet disaggregation rather than income statement disaggregation. Specifically, greater disaggregation of current assets and investments is negatively associated with syndicated loan pricing, while more detailed information on long-term debt and common equity is correlated with more favorable non-price loan terms. Overall, our study enhances the understanding of FSD's role in the global syndicated loan market. | |
| dc.format.extent | 112 bytes | - |
| dc.format.mimetype | text/html | - |
| dc.relation (關聯) | Journal of Accounting and Public Policy, Vol.59, Article:107466, pp.1-25 | |
| dc.subject (關鍵詞) | Financial statement disaggregation; Syndicated loan; Creditor rights; Debt enforceability | |
| dc.title (題名) | Financial statement disaggregation and syndicated loan terms: International evidence | |
| dc.type (資料類型) | article | |
| dc.identifier.doi (DOI) | 10.1016/j.jaccpubpol.2026.107466 | |
| dc.doi.uri (DOI) | https://doi.org/10.1016/j.jaccpubpol.2026.107466 | |
