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Ownership structure and financial institutes risk taking : evidence from Tunisian quoted bank (financial institute)

Bouaziz, Wissem; Bouri, Abdelfettah - In: International journal of managerial and financial accounting 4 (2012) 1, pp. 47-60

Persistent link: https://www.econbiz.de/10009500222

Forced Bank Relationship Loss : Accounting Information Opacity and Loan Conditions

Xu, Yuqian - 2019

another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting …We examine the impact on a firm when it is exogenously forced to switch its bank relationship from one branch to … information provided to the bank by the firm, as part of the bank's internal credit rating system and the provision of soft …

Persistent link: https://www.econbiz.de/10012901734

Accounting conservatism and creditor recovery rate

Donovan, John; Frankel, Richard M.; Martin, Xiumin - In: The accounting review : a publication of the American … 90 (2015) 6, pp. 2267-2303

Persistent link: https://www.econbiz.de/10011414455

Blockchains, real-time accounting and the future of credit risk modeling

Byström, Hans N. E. - 2016

Persistent link: https://www.econbiz.de/10011449443

Does accounting conservatism reduce default risk? : evidence from Taiwan

Kuo, Chen-Yin - In: International journal of economics and financial issues … 8 (2018) 4, pp. 227-242

Persistent link: https://www.econbiz.de/10011979570

Accounting information quality and trust as determinants of credit granting to SMEs : the role of external audit

Palazuelos, Estefanía; Crespo, Ángel Herrero; Montoya … - In: Small business economics : an entrepreneurship journal 51 (2018) 4, pp. 861-877

Persistent link: https://www.econbiz.de/10011983616

Accounting for credit losses : ASU 2016-13

Holzmann, Oscar J.; Munter, Paul - In: The journal of corporate accounting & finance 28 (2016) 1, pp. 86-92

Persistent link: https://www.econbiz.de/10011621496

Rechnungslegung von Finanzinstrumenten im Zuge der Finanzmarktkrise

Bosse, Michael - 2016

, Entscheidungsnützlichkeit, Aufsichtsrecht. - Accounting for financial instruments, financial crisis, credit risk parameters, impairment, hedge … accounting, decision usefulness, regulatory …

Persistent link: https://www.econbiz.de/10011537438

Reflections on the development of the FASB's and IASB's expected-loss methods of accounting for credit losses

Hashim, Noor; Li, Weijia; O'Hanlon, John - In: Accounting and business research 49 (2019) 6, pp. 682-725

Persistent link: https://www.econbiz.de/10012226064

Bank loan loss accounting treatments, credit cycles and crash risk

Andreou, Panayiotis C.; Cooper, Ian; Louca, Christodoulos; … - In: The British accounting review : the journal of the … 49 (2017) 5, pp. 474-492

Persistent link: https://www.econbiz.de/10011774326

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