Kowloon Tong, Kowloon
Hong Kong Baptist University (HKBU) - Department of Accountancy & Law
Information technology (IT), IT capability reputation, bank loans, loan spread, collateral, debt covenant, syndicate structure
dividend payout; investment efficiency; over-investment
Auditor litigation; auditor reputation; cost of debt; syndicated loans; lending relationship
internal control effectiveness; internal control weakness; inside directors; board
Bankruptcy risk, Creditor right protection, Trade credit
Audit profession development; Bank loan; Legal enforcement; Accounting conservatism
Industry classification, IT business value, IT capability
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bank loan contracting, good news, management earnings forecast, management forecast errors, voluntary disclosure
Audit profession development; bank loan contracting; foreign lenders; information risk; loan syndicate
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