We examine the effects of CEO turnover in banks. Incoming bank CEOs face problems from information asymmetry because … banks' operations are opaque and bank risk can change dramatically in a short time. Incoming bank CEOs may therefore change … bank policies to manage their personal risks. Since CEO turnover is usually endogenous, we utilize a setting where CEO …

We examine the effects of the revised Basel II rules on bank managers’ discretionary behavior, specifically income …, we predict corporate bank managers to reduce risk-taking activities or increase income smoothing. Analysis of segmental …

sales, commissions, and fees. In summary, we contribute to the bank’s earnings management literature by showing that income …

to take a forward-looking approach to recognizing life-of-loan losses upon loan origination. Using bank mortgage approval … booms. Overall, our findings suggest that CECL adoption reduces bank lending procyclicality …

This paper empirically examines the association between bank capital and banks' monitoring effort. We use four proxies … quantity of labor input into monitoring effort). Using a bank and time fixed effects estimation, we find a positive association … between bank capital and each of our measures of monitoring effort. We find that this association is more pronounced for …

We study the influence of bank competition on U.S. public borrowers' accounting conservatism by exploiting the … threat of new bank entrants and competition. We find that borrowers' conditional conservatism fell after IBBEA adoption … located in states with weak incumbent banks, relying more on bank loans, and having fewer large shareholders and analysts to …

observe provisioning practices before and after disclosure becomes mandatory. Our findings suggest that bank managers use loan … pressure and highlights the role of depositors and public pressure in the monitoring of bank managers. We exploit cross …

state affects loan loss provisions of that state's commercial banks. If P2P lending helps borrowers repay their bank loans …

information frictions. We investigate whether financial statement complexity is associated with firms' reliance on bank financing … and with the terms of bank loans. We focus on two dimensions of complexity that capture the volume and presentation of … information: 10-K length and readability. First, we document that complexity is positively associated with firms' reliance on bank …