and bank monitoring. In contrast, we find that these disclosures are associated with a decrease in the relative amount of … firm-specific information in bank stock prices and a contemporaneous decline in analyst following. Inconsistent with the …

We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement … increased bank commercial lending. Exploiting the regional structure employed by the IRS until 1999, we find that the corporate … environments is at least partially responsible for this association: the impact of tax auditing on bank lending is stronger for …

We study whether government subsidies can stimulate bank funding of marginal investment projects and the associated … can use it as an exogenous shock to identify bank responses. On average, firm subsidies do not affect bank lending, but … reduce banks’ distance to default. Average effects conflate important bank-level heterogeneity though. Conditional on various …

We explore whether corporate tax enforcement can affect bank lending. Specifically, we hypothesize that tax enforcement … increased bank commercial lending. Exploiting the regional structure employed by the IRS until 1999, we find that the corporate … association: The impact of tax auditing on bank lending is stronger for banks facing greater informational disadvantages and in …

bias in corporate taxation. It is well known that this reform reduces bank leverage. This paper analyzes a novel …

not deductible. Theoretically, this unequal treatment gives a bank - as any other firm - an incentive to take on more debt … significantly increases bank capital ratios, driven by an increase in common equity. Additionally, the results illustrate that both … innovative policy tool for bank regulators …

whether government subsidies to firms affect quantity and quality of bank lending. We combine recipient firms under the … to firms are determined at the EU level. Therefore, we use it to identify bank outcomes. Banks with relationships to more … subsidized firms exhibit higher lending volumes without any significant differences in bank stability. Subsidized firms, in turn …

study whether government subsidies to firms affect the quantity and quality of bank lending. We combine the universe of … modalities of GRW subsidies to firms are determined at the EU level. Therefore, we use it to identify bank outcomes. Banks with … relationships to more subsidized firms exhibit higher lending volumes without any significant differences in bank stability …