Haku
Viitteet 1-2 / 2
What drives discretion in bank lending? : Some evidence and a link to private information
(11.07.2019)
Journal of Banking & Finance September
Journal of Banking & Finance September
We assess the extent to which discretion, unexplained variations in the terms of a loan contract, has varied across time and lending institutions and show that part of this discretion is due to private information that ...
Accounting quality in banking : The role of regulatory interventions
(26.11.2018)
Journal of Banking & Finance December ; 2018
Journal of Banking & Finance December ; 2018
Using the full sample of U.S. banks and hand-collected data on enforcement actions over 2000–2014, we analyze the role of these interventions in promoting several aspects of accounting quality. We find that enforcement ...