The effects of Corporate Governance, Audit Quality, and Conservatism on Loan Collateral Requirements
In competitive credit markets, borrowers and lenders have equal information on default risks. Under these circumstances, loan collateral are less important in credit decision-making. But in emerging credit market, like Indonesia, borrowers and lenders do not possess equal information on firms’ futu...
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| Format: | Article |
| Language: | Indonesian |
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Petra Christian University
2020-05-01
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| Series: | Jurnal Akuntansi dan Keuangan |
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| Online Access: | https://jurnalakuntansi.petra.ac.id/index.php/aku/article/view/22595 |