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 …

analysis and survey research indicate that bad time memory of banks impacts bank accounting conservatism through CEO tenure and … of accounting policy. Specifically, we investigate two types of bad time history: banks’ undercapitalization and the … accounting income. We also find that following bad times, banks increase their allowance for loan losses. The results of path …