Financial statements as monitoring mechanisms : evidence from small commercial loans
Year of publication: |
March 2017
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Authors: | Minnis, Michael ; Sutherland, Andrew |
Published in: |
Journal of accounting research. - Hoboken, NJ : Wiley Blackwell, ISSN 0021-8456, ZDB-ID 219360-7. - Vol. 55.2017, 1, p. 197-233
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Subject: | loan monitoring | financial contracting | collateral | debt contracts | relationship lending | tax returns | credit risk | banks | Kreditrisiko | Credit risk | Kreditgeschäft | Bank lending | Kredit | Credit | Kreditsicherung | Collateral | Unternehmensfinanzierung | Corporate finance | Fremdkapital | Debt financing | Bank | Vertrag | Contract |
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