another branch of the same bank. We show the effect depends directly on the relative balance between the hard accounting …We examine the impact on a firm when it is exogenously forced to switch its bank relationship from one branch to … information provided to the bank by the firm, as part of the bank's internal credit rating system and the provision of soft …

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 …