Bank Accounting Conservatism and Bank Loan Pricing

• المؤلفون الرئيسيون: LIM, Chu Yeong, LEE, Edward, KAUSAR, Asad, WALKER, Martin
• التنسيق: text
• اللغة: English
• منشور في: Institutional Knowledge at Singapore Management University 2014
• الموضوعات: bank accounting; conservatism; Accounting; Finance and Financial Management
• الوصول للمادة أونلاين: https://ink.library.smu.edu.sg/soa_research/1195; https://ink.library.smu.edu.sg/context/soa_research/article/2194/viewcontent/BankAccountingConservatismBankLoanPricing_2014.pdf

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...