Similar Search Results

Accounting for financial stability : lessons from the financial crisis and future challenges

Bischof, Jannis; Laux, Christian; Leuz, Christian - 2018

reporting discretion and enforcement deserve careful consideration. In addition, bank regulation through its interlinkage with …

Persistent link: https://www.econbiz.de/10012011324

Fair Value Exposure, Auditor Specialization, and Banks’ Discretionary Use of the Loan Loss Provision

Bratten, Brian - 2017

In this study, we examine whether banks' use of the loan loss provision (LLP) to manage earnings is associated with 1) the extent to which banks hold assets subject to fair value reporting and 2) the use of an industry specialist auditor. We find that banks with a greater proportion of assets...

Persistent link: https://www.econbiz.de/10012974967

How does banking market power affect bank opacity? : evidence from analysts' forecasts

Fosu, Samuel; Danso, Albert; Agyei-Boapeah, Henry; … - In: International review of financial analysis 60 (2018), pp. 38-52

Persistent link: https://www.econbiz.de/10012007473

Accounting information in debt contracting

Deno, Snježana - 2018

Persistent link: https://www.econbiz.de/10011826119

Internal ratings and bank opacity : evidence from analysts' forecasts

Bruno, Brunella; Marino, Immacolata; Nocera, Giacomo - In: Journal of financial intermediation 56 (2023), pp. 1-14

Persistent link: https://www.econbiz.de/10014477445

Bank loan information and information asymmetry in the stock market : evidence from China

Ye, Yanyi; Wang, Yun; Yang, Xiaoguang - In: Financial innovation : FIN 8 (2022), pp. 1-28

In this study, we use bank loan information to construct proxies for corporate transparency and examine whether these … bank loans of all publicly listed firms on the Shenzhen Stock Exchange, covering January 2008 to June 2013. We find that …

Persistent link: https://www.econbiz.de/10013272640