Financial statement analysts are concerned about the earnings power of companies, thus reliable information from a quality external audit and financial reporting is important as it will have an effect on the performances of GCC companies. On that note, underpinned by the agency theory, this...

1 Introduction -- 2 Theory and Hypotheses: The Effects of Using Soft Information on a Lender’s Performance, Specifically in Interbank Competition -- 3 Survey Data from Japanese Regional Banks and Using Soft Information in Lending Decisions -- 4 The Influence of Using Soft Information on Lender...