We expect that private firms choose a close relationship with a bank – often based on private information – in order to … save on direct or proprietary costs of disclosure. For a large sample of bank relationships in 12 European countries, we … find evidence that close bank relationships are associated with lower earnings quality as measured by higher absolute …

Chapter 1: Introduction -- Chapter 2: Financial Inclusion in India – An Overview -- Chapter 3: Review of Literature … presently Deputy Director in the Directorate of Examination, The Institute of Cost Accountants of India. He has over 19 years of …, Vidyasagar University, Midnapore, West Bengal, India. He has over 14 years of postgraduate teaching and research experience. His …