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Management of earnings by financial institutions in the Indian subcontinent
Anandarajan, Asokan; Hossain, David - In: Bank and financial market efficiency : global perspectives, (pp. 89-108). 2004
Persistent link: https://www.econbiz.de/10002263952
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Insider Lending, Conservatism, and Accounting Standards
Bigus, Jochen - 2017
Private firms often rely on insider lending, e.g. by banks. Insider lending is based on lending relationships that typically involve intertemporal loan pricing: losses from early years are recovered by information rents in later years, stemming from private information the inside lender has...
Persistent link: https://www.econbiz.de/10012973388
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Loan Collateral and Accounting Conservatism
Chen, Jeff Zeyun - 2020
We examine the relation between the use of collateral and accounting conservatism for a sample of Chinese firms during … 2001 to 2006. China provides a powerful setting for testing the direct effect of accounting conservatism on collateral … accounting conservatism and the use of collateral are negatively related, after controlling for firm performance and risk. The …
Persistent link: https://www.econbiz.de/10012857488
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Differences in government accounting conservatism across jurisdictions, their determinants, and consequences : the case of Canada and the United States
Cziffra, Johnathon; Fortin, Steve; Singer, Zvi - In: Review of accounting studies 28 (2023) 2, pp. 1035-1073
Persistent link: https://www.econbiz.de/10014336042
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Gender biases in bank lending : lessons from microcredit in France
Cozarenco, Anastasia; Szafarz, Ariane - 2015
Persistent link: https://www.econbiz.de/10011289050
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The Brazilian credit market : recent developments and impact on inequality
Prates, Daniela Magalhães; Ferreira, Adriana Nunes; … - 2015
The aim of this paper is analyzing the evolution of the Brazilian credit market from 2003 to 2011 and its impact on inequality in Brazil. The arguments are organized as follows. After an introductory section, the second one presents the determinants and the general trends of the banking credit...
Persistent link: https://www.econbiz.de/10011301924
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Banking sector reforms and corporate borrowing costs in emerging markets
Ağca, Şenya; Celasun, Oya - In: Emerging markets finance & trade : a journal of the … 48 (2012), pp. 71-95
Persistent link: https://www.econbiz.de/10009714795
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Hold-up in multiple banking : evidence from SME lending
Brunner, Antje; Krahnen, Jan Pieter - In: International journal of banking, accounting and finance 5 (2013/14) 1/2, pp. 78-101
Persistent link: https://www.econbiz.de/10010359129
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Concentration risk for placed assets by the largest banks in Serbia
Spahić, Natasǎ; Tomić, Petar - In: Facta Universitatis / Series economics and organization … 11 (2014) 1, pp. 75-84
Persistent link: https://www.econbiz.de/10011508631
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Commercial bank innovations in small and medium-sized enterprise finance : global models and implications for Thailand
Tientip Subhanij - 2016
In Thailand, the government has long recognized the importance of small and medium-sized enterprises (SMEs) to the economy and has given a large amount of financial support to this sector. Still, SMEs are not able to catch up with larger enterprises and the constraints to SME financing remain...
Persistent link: https://www.econbiz.de/10011522031