Bank accounting conservatism and bank loan pricing

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...

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Veröffentlicht in:	Journal of accounting and public policy 2014-05, Vol.33 (3), p.260-278
Hauptverfasser:	Lim, Chu Yeong, Lee, Edward, Kausar, Asad, Walker, Martin
Format:	Artikel
Sprache:	eng
Schlagworte:	Accounting Accounting procedures Bank loans Banking Banks Conservatism Economic conditions Economic crisis Evidence Finance Financial services Governance Government and politics Loans Loss recognition Marketing Organizational behavior Organizational behaviour Pricing Pricing policies Studies
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