Yi Chen

Department of Applied Finance, Macquarie University

Eastern Rd.

North Ryde

Sydney, NSW 2109

United States

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Scholarly Papers (1)

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FASB Disclosure and Bank Loan Contracting: Evidence from Derivative and Hedging Footnotes

Number of pages: 64 Posted: 08 Jul 2021
Yi Chen, Qing Zhou and Jianlei Han
Department of Applied Finance, Macquarie University, Department of Applied Finance and Actuarial Studies, Macquarie University and Macquarie University - Faculty of Business and Economics
Downloads 33 (553,743)

Abstract:

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information asymmetry, bank loan, disclosure, derivatives, hedging, SFAS 161