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The role of information asymmetry and financial reporting quality in debt trading: Evidence from the secondary loan market

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Author Info
Wittenberg-Moerman, Regina
Abstract

I explore which firm and loan characteristics decrease or exacerbate information asymmetry in the trading of private debt. I find that loans of public firms, loans with an available credit rating, loans of profit firms and loans syndicated by more reputable arrangers are traded at lower bid-ask spreads, while revolvers, distressed loans and loans issued by institutional investors are associated with higher information costs. I also find that timely loss recognition reduces the bid-ask spread. This finding suggests that conservative reporting decreases information asymmetry regarding a borrower and increases the efficiency of the secondary trading of debt securities.

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File URL: http://www.sciencedirect.com/science/article/B6V87-4TCHKFY-1/2/fa856c43ea9359aec1893822216a5902
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Publisher Info
Article provided by Elsevier in its journal Journal of Accounting and Economics.

Volume (Year): 46 (2008)
Issue (Month): 2-3 (December)
Pages: 240-260
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Handle: RePEc:eee:jaecon:v:46:y:2008:i:2-3:p:240-260

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Related research
Keywords: Secondary loan trading Information asymmetry Timely loss recognition Accounting conservatism;

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This page was last updated on 2009-12-3.


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