Purpose – The purpose of this paper is to fill this void in the existing literature and investigate how firms’ disclosure policies influence bank loan contracting in emerging markets after controlling for the influence of borrowers’ private information obtained by banks. Furthermore, the...

Investigates the relative importance of potential factors associated with the likelihood of detecting fraud during the audit of financial statements. Based on a survey of 357 auditors, reveals auditing experience of the auditor and prior success of auditing organization in detecting fraud are...

Purpose – The purpose of this paper is to investigate the role of institutional developments – market economy, financial deepening, private sector, property rights and rule of law – affecting the bank efficiency in China. Design/methodology/approach – First, profit efficiency and cost...

One important issue international firms must face involves the evaluation and control of credit risk. Many studies dealing with international credit management have focused on the practices used by multinational enterprises. In this study we take a different approach to this topic by analyzing...

We propose a method of simultaneous model selection and estimation in additive regression models (ARMs) forindependent normal data. We use the mixed model representation of the smoothing spline estimators of thenonparametric functions in ARMs, where the importance of these functions is...

We propose a new procedure for estimating the survival function of a time-to-event random variable under arbitrary patterns of censoring. Under mild smoothness assumptions, this procedure allows a unified approach to handling different kinds of censoring, while in many cases increasing...