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| DC 欄位 | 值 | 語言 |
|---|---|---|
| dc.contributor.advisor | 許文馨(Wen-Hsin Hsu) | |
| dc.contributor.author | Nguyen Thi Quynh Nga | en |
| dc.contributor.author | 阮氏瓊娥 | zh_TW |
| dc.date.accessioned | 2021-06-17T06:05:53Z | - |
| dc.date.available | 2019-01-21 | |
| dc.date.copyright | 2019-01-21 | |
| dc.date.issued | 2019 | |
| dc.date.submitted | 2019-01-16 | |
| dc.identifier.citation | Asay, H. S., Elliott, W. B., & Rennekamp, K. M. (2017). Disclosure Readability and the Sensitivity of Investors' Valuation Judgments to Outside Information. The Accounting Review., 92(4), 1-25.
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| dc.identifier.uri | http://tdr.lib.ntu.edu.tw/jspui/handle/123456789/71662 | - |
| dc.description.abstract | The concept of financial report readability and tone ambiguity has been studying for long time in the world, however, it has not been developed in Vietnam. This paper examines the impact of a firm’s financial report readability and ambiguous tone on bank contracting terms from Vietnam’s perspective in comparison to empirical finding results in Ertugrul, Lei, Qiu, and Wan (2017). We conduct a survey to Vietnamese bankers who works in sales and risk management positions with loan contracting negotiation experience in various banks. Results based on 103 responses reveal that firms with more readable and lower frequencies of uncertain and weak modal words in financial reports are charged lower loan interest rates, and associated with larger loans, loans with longer maturities, whereas surprisingly, a greater likelihood of security requirements and more covenants. The study contributes to the development of further researches on textual aspects and suggest the guiding role on using plain language in Vietnamese financial disclosures. | en |
| dc.description.provenance | Made available in DSpace on 2021-06-17T06:05:53Z (GMT). No. of bitstreams: 1 ntu-108-R06749052-1.pdf: 2082400 bytes, checksum: 5d19ed1f123514a9dde8bf058f2756c0 (MD5) Previous issue date: 2019 | en |
| dc.description.tableofcontents | Abstract i
Table of Content ii 1. Introduction 1 2. Literature Review 6 2.1. Financial Report readability 6 2.1.1. Readability and the U.S. Securities and Exchange Commissions (SEC) 6 2.1.2. Financial report readability, Ambiguous tone and Bank loan terms 8 2.2. Institutional environment in Vietnam 11 2.2.1. Vietnam market: A quick overview 11 2.2.2. Bank Loans in Vietnam 13 2.2.3. Readability for Vietnamese 14 2.2.4. Management on financial disclosure on securities market in Vietnam 16 3. Survey design and Data construction 17 3.1. Survey design 17 3.2. Data construction 20 3.2.1. Sample 20 3.2.2. Summary statistics 20 4. Survey result 22 4.1. Language preference, concept of readability by Vietnamese bankers 22 4.2. Readability, ambiguous tone and loan interest rate 24 4.2.1. Readability, ambiguous tone and loan interest rate 24 4.2.2. Other factors’ effect on loan interest rate. 25 4.3. Readability, ambiguous tone and non-price loan terms 29 4.3.1. Readability and non-price loan term 29 4.3.2. Ambiguous tone and non-price loan terms 30 5. Conclusion 32 References 34 Appendices 37 | |
| dc.language.iso | en | |
| dc.subject | Loan Maturity | zh_TW |
| dc.subject | Ambiguous tone | zh_TW |
| dc.subject | Bank loan | zh_TW |
| dc.subject | Vietnam | zh_TW |
| dc.subject | Covenant | zh_TW |
| dc.subject | Collateral | zh_TW |
| dc.subject | Interest rate | zh_TW |
| dc.subject | Loan size | zh_TW |
| dc.subject | Readability | zh_TW |
| dc.title | 從越南的角度分析財務報告的閱讀性及銀行貸款條款 | zh_TW |
| dc.title | Financial Report Readability and Bank Loan Terms from Vietnam Perspective | en |
| dc.type | Thesis | |
| dc.date.schoolyear | 107-1 | |
| dc.description.degree | 碩士 | |
| dc.contributor.oralexamcommittee | 劉心才(Hsin-Tsai Liu),廖芝嫻(Chih-Hsien Liao) | |
| dc.subject.keyword | Readability,Ambiguous tone,Bank loan,Vietnam,Interest rate,Loan size,Loan Maturity,Collateral,Covenant, | zh_TW |
| dc.relation.page | 52 | |
| dc.identifier.doi | 10.6342/NTU201900104 | |
| dc.rights.note | 有償授權 | |
| dc.date.accepted | 2019-01-16 | |
| dc.contributor.author-college | 管理學院 | zh_TW |
| dc.contributor.author-dept | 企業管理碩士專班 | zh_TW |
| 顯示於系所單位： | 管理學院企業管理專班(Global MBA) | |
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| ntu-108-1.pdf 未授權公開取用 | 2.03 MB | Adobe PDF |
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