Bank accounting conservatism and bank loan pricing

• المؤلفون الرئيسيون: Lim, Chu Yeong, Lee, Edward, Kausar, Asad, Walker, Martin
• مؤلفون آخرون: Nanyang Business School
• التنسيق: مقال
• اللغة: English
• منشور في: 2014
• الموضوعات: DRNTU::Business::Finance::Bank management
• الوصول للمادة أونلاين: https://hdl.handle.net/10356/103900; http://hdl.handle.net/10220/20021

This paper studies the effects of bank accounting conservatism on the pricing of syndicated bank loans. We provide evidence that banks timelier in loss recognition charge higher spreads. We go onto consider what happens to the relationship between spreads and timeliness in loss recognition during th...