most transactions are carried out through an accounting system rather than any tangible medium of exchange, and (iii …

.1. Data -- 3.2. Data Preprocessing -- 3.3. Applied EDA Techniques -- 4. Results and Discussion -- 4.1. Policy-violating Bank … Representatives and Negative Discounts -- 4.2. Lazy and Inactive Bank Representatives -- 4.3. Non-Negotiating Bank Representatives and … Problem Detection at a Major Bank -- 1. Introduction -- 2. Related Work -- 3. Audit Analytics Protocol -- 3.1. Scope of …

This study investigates the relation between competition among banks and their borrowers' conditional accounting … permits banks and bank holding companies to expand across state lines, introducing a positive shock to credit supply in the …, this study highlights the impact of bank competition on their clients' financial reporting …

Private firms with relatively high costs of disclosure may benefit from a close relationship with a bank. Relationship … lending is based on intertemporal contracting and requires the bank to acquire private information about the firm and …, moreover, to keep this information private. For both reasons, we expect and find that private firms with fewer bank …

accounting decisions in influencing bank stability through two distinct accounting channels: accounting numbers as numerical … quantities and bank transparency. Accounting policy can affect bank stability through its influence over the accounting numbers …. Accounting policy choices can also affect bank transparency which can impact bank stability by influencing the intensity of …

Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …

Using quarterly data on FAS 157 fair value disclosures for US bank holding companies from 2008 to 2013, we test whether … standards. These standards offer management significant discretion for measuring fair values, potentially reducing bank … transparency and affecting market perceptions about bank risk. We find limited evidence that capital ratios are lower at …