id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
ajfa-5565	Li, Dekui; Song, Liang; Zhang, Zhaoguo	Does the Relationship between Accounting Disclosure and Bank Loan Contracts Vary with Borrower Characteristics? Evidence from Emerging Markets	2014	24	.pdf	application/pdf	6257	407	51	We find that the effects of accounting disclosure on bank loan contracting terms such as the loan size, the loan maturity, and the loan spread, are more significant for borrowers with smaller size, higher leverage, lower profitability, lower tangibility, less diversity, younger age, and less lending Asian Journal of Finance & Accounting ISSN 1946-052X 2014, Vol. 6, No. 1 www.macrothink.org/ajfa 441 relationship. These results suggest that the relationship between accounting disclosure and bank loan contracting terms are more pronounced for firms with higher credit risk.	cache/ajfa-5565.pdf	txt/ajfa-5565.txt