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The impact of XBRL on information asymmetry: evidence from loan contracting
16 references·1 citing·52 second hopsampled
The impact of XBRL on information asymmetry: evidence from loan contracting (2017)The impact of XBRL on information asymmet…The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure (2015)The Evolving Disclosure Lands…Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets (2011)Financial Reporting Quality a…The Role of the Business Press as an Information Intermediary (2009)The Role of the Business Pres…How Law Affects Lending (2009)How Law Affects LendingCreditor Rights, Enforcement, and Bank Loans (2009)Creditor Rights, Enforcement,…Lending Relationships and Loan Contract Terms (2008)Lending Relationships and Loa…The contracting benefits of accounting conservatism to lenders and borrowers (2007)The contracting benefits of a…Information Asymmetry and Financing Arrangements: Evidence from Syndicated Loans (2007)Information Asymmetry and Fin…How Laws and Institutions Shape Financial Contracts: The Case of Bank Loans (2007)How Laws and Institutions Sha…Corporate Misreporting and Bank Loan Contracting (2007)Corporate Misreporting and Ba…Does Corporate Governance Matter to Bondholders? (2005)Does Corporate Governance Mat…Information and the Cost of Capital (2004)Information and the Cost of C…Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)Information asymmetry, corpor…Structural Equation Modeling and Regression: Guidelines for Research Practice (2000)Structural Equation Modeling …Financial Intermediation, Loanable Funds, and The Real Sector (1997)Financial Intermediation, Loa…The Maturity Structure of Corporate Debt (1995)The Maturity Structure of Cor…The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country (2022)The effect of XBRL adoption o…Belief, Attitude, Intention and Behavior: An Introduction to Theory and Research (1975)Structural equation modeling in practice: A review and recommended two-step approach. (1988)Perceived Usefulness, Perceived Ease of Use, and User Acceptance of Information Technology (1989)Common Method Variance in IS Research: A Comparison of Alternative Approaches and a Reanalysis of Past Research (2006)Specification, evaluation, and interpretation of structural equation models (2011)Lateral Collinearity and Misleading Results in Variance-Based SEM: An Illustration and Recommendations (2012)FINANCIAL RATIOS, DISCRIMINANT ANALYSIS AND THE PREDICTION OF CORPORATE BANKRUPTCY (1968)Determinants of corporate borrowing (1977)The theory and practice of corporate finance: evidence from the field (2001)Competition and the cost of debt (2012)Political Connections and the Cost of Bank Loans (2013)Beauty is in the eye of the beholder: The effect of corporate tax avoidance on the cost of bank loans (2014)Financial Intermediation and Delegated Monitoring (1984)Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt (1991)Credit Cycles (1997)Liquidity Risk, Liquidity Creation, and Financial Fragility: A Theory of Banking (2001)Tracing the Impact of Bank Liquidity Shocks: Evidence from an Emerging Market (2008)Deciphering the Liquidity and Credit Crunch 2007–2008 (2009)The Determinants of Capital Structure Choice (1988)Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)What Do We Know about Capital Structure? 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Evidence from International Data (2016)Disclosure processing costs, investors’ information choice, and equity market outcomes: A review (2020)Separation of Ownership and Control (1983)Corporate financing and investment decisions when firms have information that investors do not have (1984)Agency Costs of Free Cash Flow, Corporate Finance, and Takeovers (1986)Corporate Social Responsibility and Investment Efficiency (2015)Incorrect Inferences When Using Residuals as Dependent Variables (2018)The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review (2019)The Market for "Lemons": Quality Uncertainty and the Market Mechanism (1970)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)The economic implications of corporate financial reporting (2005)Revisiting the relation between environmental performance and environmental disclosure: An empirical analysis (2007)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Continuous Auctions and Insider Trading (1985)The Cross-Section of Expected Stock Returns (1992)Common risk factors in the returns on stocks and bonds (1993)Information Uncertainty and Stock Returns (2006)Liquidity and Asset Prices (2006)High idiosyncratic volatility and low returns: International and further U.S. evidence (2008)Limited-dependent and qualitative variables in econometrics (1983)Econometric Analysis of Cross Section and Panel Data (2001)Credit supply and corporate innovation (2013)Customer Concentration and Loan Contract Terms (2014)Social Capital and Debt Contracting: Evidence from Bank Loans and Public Bonds (2017)
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References

  • 2001Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature7,391 cited
  • 2000Structural Equation Modeling and Regression: Guidelines for Research Practice6,417 cited
  • 1997Financial Intermediation, Loanable Funds, and The Real Sector3,910 cited
  • 2004Information and the Cost of Capital3,057 cited
  • 1995The Maturity Structure of Corporate Debt1,856 cited
  • 2007Information Asymmetry and Financing Arrangements: Evidence from Syndicated Loans1,572 cited
  • 2008Lending Relationships and Loan Contract Terms1,285 cited
  • 2011Financial Reporting Quality and Investment Efficiency of Private Firms in Emerging Markets1,260 cited
  • 2007Corporate Misreporting and Bank Loan Contracting1,192 cited
  • 2009The Role of the Business Press as an Information Intermediary1,116 cited
  • 2007How Laws and Institutions Shape Financial Contracts: The Case of Bank Loans1,105 cited
  • 2007The contracting benefits of accounting conservatism to lenders and borrowers916 cited
  • 2009Creditor Rights, Enforcement, and Bank Loans818 cited
  • 2005Does Corporate Governance Matter to Bondholders?613 cited
  • 2015The Evolving Disclosure Landscape: How Changes in Technology, the Media, and Capital Markets Are Affecting Disclosure

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521 cited
  • 2009How Law Affects Lending428 cited
  • Cited by

    • 2022The effect of XBRL adoption on corporate tax avoidance: empirical evidence from an emerging country16 cited