{"title":"国际财务报告准则第 16 号》对成熟和不成熟贷款人签订贷款合同态度的影响","authors":"Julia van Vuuren","doi":"10.5117/mab.97.109390","DOIUrl":null,"url":null,"abstract":"This research describes the effect of IFRS 16 on the attitude of sophisticated lenders towards loan contracting. The goal of IFRS 16 was to enhance reporting quality and provide a more faithful representation of the financial statements. Data from 3,955 firms using IFRS and 1,433 using US GAAP were analyzed. Firms reporting under IFRS obtained larger loan sizes, although the difference with firms reporting under US GAAP is insignificant. They also received lower borrowing rates, and shorter maturities. IFRS 16 has a reinforcing effect towards loan contracting for sophisticated lenders, defined as banks, for the borrowing rate and maturities. For loan size, IFRS 16 has a reinforcing effect for unsophisticated lenders, defined as trade creditors.","PeriodicalId":506079,"journal":{"name":"Maandblad voor Accountancy en Bedrijfseconomie","volume":"46 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2023-12-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"The effect of IFRS 16 on the attitude of sophisticated and unsophisticated lenders towards loan contracting\",\"authors\":\"Julia van Vuuren\",\"doi\":\"10.5117/mab.97.109390\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"This research describes the effect of IFRS 16 on the attitude of sophisticated lenders towards loan contracting. The goal of IFRS 16 was to enhance reporting quality and provide a more faithful representation of the financial statements. Data from 3,955 firms using IFRS and 1,433 using US GAAP were analyzed. Firms reporting under IFRS obtained larger loan sizes, although the difference with firms reporting under US GAAP is insignificant. They also received lower borrowing rates, and shorter maturities. IFRS 16 has a reinforcing effect towards loan contracting for sophisticated lenders, defined as banks, for the borrowing rate and maturities. For loan size, IFRS 16 has a reinforcing effect for unsophisticated lenders, defined as trade creditors.\",\"PeriodicalId\":506079,\"journal\":{\"name\":\"Maandblad voor Accountancy en Bedrijfseconomie\",\"volume\":\"46 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2023-12-29\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Maandblad voor Accountancy en Bedrijfseconomie\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.5117/mab.97.109390\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Maandblad voor Accountancy en Bedrijfseconomie","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.5117/mab.97.109390","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
The effect of IFRS 16 on the attitude of sophisticated and unsophisticated lenders towards loan contracting
This research describes the effect of IFRS 16 on the attitude of sophisticated lenders towards loan contracting. The goal of IFRS 16 was to enhance reporting quality and provide a more faithful representation of the financial statements. Data from 3,955 firms using IFRS and 1,433 using US GAAP were analyzed. Firms reporting under IFRS obtained larger loan sizes, although the difference with firms reporting under US GAAP is insignificant. They also received lower borrowing rates, and shorter maturities. IFRS 16 has a reinforcing effect towards loan contracting for sophisticated lenders, defined as banks, for the borrowing rate and maturities. For loan size, IFRS 16 has a reinforcing effect for unsophisticated lenders, defined as trade creditors.
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