Bank Accounting Conservatism and Bank Lending Behaviour
Literature documents a negative relation between borrower accounting conservatism and debt pricing but the relation between bank accounting conservatism and bank lending behaviour is an area that has been little studied. We provide evidence that banks which recognize losses on a timely basis charge...
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| Main Authors: | , , , |
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| Format: | text |
| Language: | English |
| Published: |
Institutional Knowledge at Singapore Management University
2012
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| Subjects: | |
| Online Access: | https://ink.library.smu.edu.sg/soa_research/906 |
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| Institution: | Singapore Management University |
| Language: | English |