债券投资者委托银行监督:来自日本主要银行的证据

IF 2.5 3区管理学 Q2 BUSINESS, FINANCE

European Accounting Review Pub Date : 2023-11-20 DOI:10.1080/09638180.2023.2281380

Naoki Futaesaku, Norio Kitagawa, Akinobu Shuto

引用次数: 0

摘要

我们研究了基于私人债务中的私人信息的银行监控是否减少了对公共债务中的公共收益信息的依赖。我们关注的是日本的主要银行，它们有…

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Delegated Bank Monitoring by Bond Investors: Evidence from Japanese Main Banks

We investigate whether bank monitoring based on private information in private debt reduces the reliance on public earnings information in public debt. We focus on Japanese main banks, which have a...

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来源期刊

European Accounting Review BUSINESS, FINANCE-

CiteScore

7.00

自引率

6.10%

发文量

期刊介绍： Devoted to the advancement of accounting knowledge, it provides a forum for the publication of high quality accounting research manuscripts. The journal acknowledges its European origins and the distinctive variety of the European accounting research community. Conscious of these origins, European Accounting Review emphasises openness and flexibility, not only regarding the substantive issues of accounting research, but also with respect to paradigms, methodologies and styles of conducting that research. Though European Accounting Review is a truly international journal, it also holds a unique position as it is the only accounting journal to provide a European forum for the reporting of accounting research.