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Pre-Reform Conditions, Intermediate Inputs and Distortions : Solving the Indian Growth Puzzle
Gupta, Abhay - 2009
This paper answers the puzzling questions that why under the similar set of economic conditions service sector in India …
Persistent link: https://www.econbiz.de/10012718182
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The Effect of Bank Monitoring on Public Bond Terms
Ma, Zhiming - 2018
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
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Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks
Kim, Sehwa - 2019
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
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Unrecognized Expected Credit Losses and Bank Share Prices
Wheeler, Barrett - 2019
losses are negatively associated with bank stock prices, suggesting that investors are able to extract information about …
Persistent link: https://www.econbiz.de/10012900884
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Banks’ Discretion over the Debt Valuation Adjustment for Own Credit Risk
Dong, Minyue - 2019
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
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Banks' Acquisition of Private Information About Financial Misreporting
Chen, Po-Chang - 2017
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
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Corporate Tax Enforcement Externalities and the Banking Sector
Gallemore, John - 2020
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
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When LIBOR becomes LIEBOR : Reputational Penalties and Bank Contagion
Fabrizi, Michele - 2020
We study whether commonality of incentives and opportunity to commit fraud triggers reputational contagion from culpable firms to nonculpable firms. Relying on a sample of 30 banks involved in fixing the London Interbank Offered Rate (LIBOR) and a control sample of 30 banks, we find that banks'...
Persistent link: https://www.econbiz.de/10012852321
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Government Guarantees and Banks' Income Smoothing
Dantas, Manuela - 2020
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
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Borrowers’ Accounting Information and Banks’ Lending Decisions
Gallimberti, Carlo Maria - 2016
contained in borrowers' financial statements affects the degree of bank screening and monitoring, banks' lending decisions will …
Persistent link: https://www.econbiz.de/10012986312