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Local banks as difficult-to-replace SME lenders : Evidence from bank corrective programs

Hasan, Iftekhar; Jackowicz, Krzysztof; Jagiełło, Robert; … - In: Journal of banking & finance 123 (2021), pp. 1-23

Persistent link: https://www.econbiz.de/10012662352

Do local banking market structures matter for SME financing and performance? : new evidence from an emerging economy

Hasan, Iftekhar; Jackowicz, Krzysztof; Kowalewski, Oskar; … - In: Journal of banking & finance 79 (2017), pp. 142-158

Persistent link: https://www.econbiz.de/10011815143

Do Local Banking Market Structures Matter for SME Financing and Performance? New Evidence from an Emerging Economy

Hasan, Iftekhar - 2016

This paper investigates the relationship between local banking structures, SME access to debt financing and SME performance. Using a unique dataset on bank branch locations in Poland and county-level and firm-level data, we conclude that a strong position for local, cooperative banks facilitates...

Persistent link: https://www.econbiz.de/10012999631

The benefits of conservative accounting to shareholders : evidence from the financial crisis

Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang - In: Accounting horizons : a quarterly publication of the … 27 (2013) 2, pp. 319-346

Persistent link: https://www.econbiz.de/10009766907

The benefits of conservative accounting to shareholders : evidence from the financial crisis

Francis, Bill B.; Hasan, Iftekhar; Wu, Qiang - 2013

Persistent link: https://www.econbiz.de/10009745649

Banking reform, risk-taking, and earnings quality : evidence from transition countries

Fang, Yiwei; Hasan, Iftekhar; Li, Lingxiang - 2014

Persistent link: https://www.econbiz.de/10010438427

The Benefits of Conservative Accounting to Shareholders : Evidence from the Financial Crisis

Wu, Qiang - 2013

accounting affects shareholder value. We find that there is a positive association between conservatism and firm stock …

Persistent link: https://www.econbiz.de/10013092024

Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism

Francis, Bill - 2016

that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between … male CFOs, which leads female CFOs to adopt more conservative financial reporting policies. Keywords: Accounting …

Persistent link: https://www.econbiz.de/10013003193

Banking Reform, Risk-Taking, and Earnings Quality – Evidence from Transition Countries

Fang, Yiwei - 2016

earnings quality measures, we consistently find that banking reform improves accounting quality and reduces earnings management …

Persistent link: https://www.econbiz.de/10012992001

Gender Differences in Financial Reporting Decision-Making : Evidence from Accounting Conservatism

Francis, Bill - 2015

that experience changes of CFO from male to female, the paper compares the firms' degree of accounting conservatism between …

Persistent link: https://www.econbiz.de/10013034426