Accounting-Driven Bank Monitoring and Firms’ Debt Structure: Evidence from IFRS 9 Adoption

已完结 10 由 homer 发布于 2026/1/16 14:15:14

DOI:10.1287/mnsc.2022.4628
作者：Xiao Li,?Jeffrey Ng,?W. Saffar
文献类型：期刊论文
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Institute for Operations Research and the Management Sciences

Abstract：International Financial Reporting Standard (IFRS) 9 is of practical relevance to banks because it requires intense monitoring of borrowers to record timely loan losses. Using data from 50 co

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