Showing 1 - 10 of 9,095
This study examines the effect of bank loan monitoring on public bond contract design. We find that bond yield spreads …
Persistent link: https://www.econbiz.de/10012926737
consequences of US bank regulators' phased removal of the prudential filter for accumulated other comprehensive income for advanced …
Persistent link: https://www.econbiz.de/10012900636
losses are negatively associated with bank stock prices, suggesting that investors are able to extract information about …
Persistent link: https://www.econbiz.de/10012900884
how bank regulators and investors should interpret banks' reported DVA, and they support the decisions by the IASB and …
Persistent link: https://www.econbiz.de/10012902264
This study investigates whether banks respond to financial misreporting as the borrowing firms release misstated financial reports, i.e., in the misreporting period. Drawing upon finance theory that recognizes banks' superior information access and processing abilities, this study predicts and...
Persistent link: https://www.econbiz.de/10012971335
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 …
Persistent link: https://www.econbiz.de/10012851033
Prior studies find that banks engage in income smoothing to distort financial performancein ways that have implications for capital allocation and regulation. We examine whether banks' incentives to engage in this behavior are reduced by government guarantees, which mitigate concerns about...
Persistent link: https://www.econbiz.de/10012855416
contained in borrowers' financial statements affects the degree of bank screening and monitoring, banks' lending decisions will …
Persistent link: https://www.econbiz.de/10012986312
statements, I find that unrecognized expected credit losses are negatively associated with bank stock prices. The pricing of …
Persistent link: https://www.econbiz.de/10013222103
I study how liquidity information influences banks' liquidity holdings, using the disclosure of bank liquidity coverage … information on banks' strategic interactions in holding liquidity. I use bank network relationships to measure how much a bank …
Persistent link: https://www.econbiz.de/10013222523