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  • 1
    UID:
    (DE-627)830206108
    Format: Ill.
    ISSN: 0042-059X
    Note: Zsfassung in dt. Sprache
    In: Die Unternehmung, Baden-Baden : Nomos, 1947, 69(2015), 2, Seite 222-233, 0042-059X
    In: volume:69
    In: year:2015
    In: number:2
    In: pages:222-233
    Language: English
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  • 2
    UID:
    (DE-627)388626232
    ISSN: 0954-1314
    In: Journal of international financial management and accounting, Oxford : Blackwell, 1989, 15(2004), 2, Seite 118-144, 0954-1314
    In: volume:15
    In: year:2004
    In: number:2
    In: pages:118-144
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 3
    UID:
    (DE-627)539751952
    ISBN: 0415423562
    In: The Routledge companion to fair value and financial reporting, London [u.a.] : Routledge, 2007, (2007), Seite 123-131, 0415423562
    In: 9780415423564
    In: year:2007
    In: pages:123-131
    Language: English
    Keywords: Aufsatz im Buch
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  • 4
    UID:
    (DE-627)53837425X
    ISSN: 0020-7063
    In: The international journal of accounting, New Jersey : World Scientific, 1965, 42(2007), 2, Seite 186-205, 0020-7063
    In: volume:42
    In: year:2007
    In: number:2
    In: pages:186-205
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 5
    Online Resource
    Online Resource
    Chichester : John Wiley & Sons | Hoboken, NJ : John Wiley & Sons, Inc.
    UID:
    (DE-603)366937596
    Format: 1 Online-Ressource (360 Seiten.)
    ISBN: 9781118372760 , 111837276X , 9780470973851 , 0470973854 , 1283025914 , 9781283025911
    Series Statement: Wiley Regulatory Reporting
    Content: This practical text on financial accounting and reporting offers a global perspective on IFRS. It presents the rationale and principles prescribed throughout the IAS/IFRS, including numerous examples from large international companies, and develops fundamental skills necessary to read and use the information contained in all financial statements. The first part of the book presents the structure of the balance sheet and income statement, their links, and the accounting mechanisms to prepare them. The second part analyzes how balance sheet items are identified evaluated, and then reported. The.
    Note: Financial Reporting under IFRS; Contents; Foreword; Introduction; Acknowledgements; 1 Financial Statements and Accounting Mechanisms; 2 Income from Ordinary Activities; 3 Current Assets; 4 Non-financial Liabilities; 5 Non-current Assets; 6 Financing; 7 Taxation; 8 Group Accounts; 9 Financial Analysis and Communication; 10 The IASB and Development of the IFRS; Index
    Language: English
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  • 6
    UID:
    (DE-627)1851468897
    ISSN: 1468-5957
    In: Journal of business finance & accounting, Oxford : Wiley-Blackwell, 1974, 50(2023), 1/2 vom: Jan./Feb., Seite 308-334, 1468-5957
    In: volume:50
    In: year:2023
    In: number:1/2
    In: month:01/02
    In: pages:308-334
    Language: English
    Keywords: Aufsatz in Zeitschrift
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  • 7
    Online Resource
    Online Resource
    [S.l.] : SSRN
    UID:
    (DE-627)1781571384
    Format: 1 Online-Ressource
    Content: Leaders of loan syndicates often delegate some administrative tasks to banks known as co-agents. One reason is that co-agents are specialized banks that help split the costs of managing the syndicate. Another reason is that co-agents monitor the leader on behalf of syndicate members to mitigate informational asymmetry problems. Large sample tests on the Dealscan database provide support for both arguments. Evidence of repeated contracting between the same banks explains the moderate magnitude of monitoring effects
    Note: In: Financial Review, Vol. 42, No. 2, May 2007 , Volltext nicht verfügbar
    Language: Undetermined
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  • 8
    Online Resource
    Online Resource
    [S.l.] : SSRN
    UID:
    (DE-627)1781051909
    Format: 1 Online-Ressource (50 p)
    Content: The aim of this paper is to analyze the agency structure of loan syndicates in light of two alternative hypotheses. On one hand, the specialization hypothesis, consistent with Das and Nanda (1999), claims that multiple co-agents arise in loan syndicates because of the different competitive advantages they have for performing all the administrative tasks. On the other hand, the monitoring hypothesis states that multiple co-agents in loan syndicates are the result of the delegation of monitoring that mitigates informational asymmetry problems, as put forward by Strausz (1997). These alternative explanations induce different correlations between the agency structure of the syndicate and observable characteristics of the syndicated loan agreement. We derive testable implications and test them using the large-scale Dealscan database. We find strong evidence supporting the specialization hypothesis whereas results concerning the monitoring hypothesis are mixed
    Note: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 31, 2005 erstellt
    Language: Undetermined
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  • 9
    Online Resource
    Online Resource
    Chichester : John Wiley & Sons
    UID:
    (DE-627)1679629247
    Format: 1 Online-Ressource (360 pages)
    ISBN: 0470973854 , 111837276X , 1283025914 , 9780470973851 , 9781118372760 , 9781283025911
    Series Statement: Wiley regulatory reporting
    Content: Financial Reporting under IFRS; Contents; Foreword; Introduction; Acknowledgements; 1 Financial Statements and Accounting Mechanisms; 2 Income from Ordinary Activities; 3 Current Assets; 4 Non-financial Liabilities; 5 Non-current Assets; 6 Financing; 7 Taxation; 8 Group Accounts; 9 Financial Analysis and Communication; 10 The IASB and Development of the IFRS; Index.
    Content: This practical text on financial accounting and reporting offers a global perspective on IFRS. It presents the rationale and principles prescribed throughout the IAS/IFRS, including numerous examples from large international companies, and develops fundamental skills necessary to read and use the information contained in all financial statements. The first part of the book presents the structure of the balance sheet and income statement, their links, and the accounting mechanisms to prepare them. The second part analyzes how balance sheet items are identified evaluated, and then reported. The
    Additional Edition: 9780470688311
    Additional Edition: Erscheint auch als Druck-Ausgabe Dick, Wolfgang Financial Reporting under IFRS : A Topic Based Approach Chichester : John Wiley & Sons, Ltd., ©2010 9780470688311
    Language: English
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  • 10
    UID:
    (DE-627)1781275327
    Format: 1 Online-Ressource (44 p)
    Content: This study investigates the effects of governance characteristics on debt financing costs for listed French companies using corporate governance guidelines issued during the late nineties. Although the French system is strongly debt-oriented, creditor legal protection is weak and financial institutions have few direct internal monitoring channels (i.e., presence on the Board of Directors). We postulate, therefore, that they value the quality of corporate governance when determining loan conditions. Using a 1999-2001 sample of large, non-financial listed companies, we find an inverse relation between the ex post cost of debt and three corporate governance quality attributes: (1) Board independence, (2) the existence of a compensation committee composed of non-executive directors, and (3) the presence of significant institutional shareholders in the firm's equity. However, the existence of an independent audit committee provides no significant benefits. These results are robust to firm size effects and to a large set of firm-specific characteristics. This study provides empirical support for the benefits of more effective monitoring of debtholders' agency risk, but does not support accounting-auditing monitoring benefits regarding debtholders' information risk. This might be explained by the very limited use of debt covenants in France at the time of the study. This study offers insights to financial institutions for benchmarking the quality of borrowers' corporate governance, and in creating more optimal contract provisions in loan agreements. It also provides suggestions for corporate officers in the negotiation of interest rates with lenders
    Note: Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments September 1, 2009 erstellt
    Language: Undetermined
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