摘要 : Using a sample of China's listed firms between 2003 and 2014, this study finds that firms receive more bank loans after the stimulus package which is less significant for firms with conservative accounting. In addition, firms with... 展开
作者 | Pan~ Xiaofei |
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作者单位 | |
期刊名称 | 《Pacific-Basin Finance Journal》 |
页码/总页数 | 64-79 / 16 |
语种 | 英语 |
关键词 | Accounting conservatism Bank lending Firm investment Stimulus package |
DOI | 10.1016/j.pacfin.2017.06.004 |
馆藏号 | F-502 |