Box 42101
Lubbock, TX 79409-2101
United States
Rawls College of Business, Texas Tech University
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covenant violation, tax avoidance
Management Compensation, Stock Options, Mortgage, Bank Risk Taking, FAS 123R, HMDA, Securitization
Accruals Quality, Cost of Equity, Investor Informedness, Domestic and Foreign Investors, Chinese Stock Market
Financial Reporting Quality, Noise in Stock Returns, Stock Market Efficiency, A-B Twin Shares, Chinese Stock Market
Bank Loan, Executive Compensation, FAS 123R, Risk Shifting
Bank Scrutiny, Borrowing-Base Loan, Aging Report, Write-Off
Bank scrutiny, borrowing-base loan, aging report, write-off
information advantage; domestic investors; foreign investors; Chinese stock market
Affiliated Analysts, Monitoring, Loan Contracting
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CEO compensation risk, timely loss recognition, accounting conservatism, asset substitution