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  • Article title
  • Abstract
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  • Relevance to practice
  • 1. Introduction
  • 2. Theoretical framework and hypothesis development
    • 2.1. Theory
    • 2.2. Terms of loans
    • 2.3. Sophisticated vs unsophisticated lenders
  • 3. Research design
    • 3.1. Regression equation
    • 3.2. Variables
    • 3.3. Method
  • 4. Results
    • 4.1. Preliminary analysis
    • 4.2. Descriptive statistics
    • 4.3. Empirical results
      • H1: Companies reporting under IFRS 16 are given larger loan sizes
      • H2: Companies reporting under IFRS 16 are given longer loan maturities
      • H3: Companies reporting under IFRS 16 are given lower borrowing rates
      • H4: IFRS 16 has a reinforcing effect on loan contracting for sophisticated lenders
  • 5. Discussion and concluding remarks
    • 5.1. Discussion
    • 5.2. Conclusion
    • 5.3. Limitations
  • References
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