Policy uncertainty and loan loss provisions in the banking industry
Author
Abstract
Suggested Citation
DOI: 10.1007/s11142-019-09530-y
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Akins, Brian & Li, Lynn & Ng, Jeffrey & Rusticus, Tjomme O., 2016. "Bank Competition and Financial Stability: Evidence from the Financial Crisis," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 51(1), pages 1-28, February.
- Lee J. Cohen & Marcia Millon Cornett & Alan J. Marcus & Hassan Tehranian, 2014. "Bank Earnings Management and Tail Risk during the Financial Crisis," Journal of Money, Credit and Banking, Blackwell Publishing, vol. 46(1), pages 171-197, February.
- Nicholas Bloom & Max Floetotto & Nir Jaimovich & Itay Saporta†Eksten & Stephen J. Terry, 2018.
"Really Uncertain Business Cycles,"
Econometrica, Econometric Society, vol. 86(3), pages 1031-1065, May.
- Nicholas Bloom & Max Floetotto & Nir Jaimovich & Itay Saporta-Eksten & Stephen J. Terry, 2012. "Really Uncertain Business Cycles," NBER Working Papers 18245, National Bureau of Economic Research, Inc.
- Nicholas Bloom & Max Floetotto & Nir Jaimovich & Itay Saporta-Eksten & Stephen Terry, 2013. "Really Uncertain Business Cycles," CEP Discussion Papers dp1195, Centre for Economic Performance, LSE.
- Bloom, Nicholas & Floetotto, Max & Jaimovich, Nir & Saporta-Eksten, Itay & Terry, Stephen, 2013. "Really uncertain business cycles," LSE Research Online Documents on Economics 51526, London School of Economics and Political Science, LSE Library.
- Nicholas Bloom & Max Floetotto & Nir Jaimovich & Itay Saporta-Eksten & Stephen J. Terry, 2014. "Really Uncertain Business Cycles," Working Papers 14-18, Center for Economic Studies, U.S. Census Bureau.
- Graham, John R. & Harvey, Campbell R. & Rajgopal, Shiva, 2005.
"The economic implications of corporate financial reporting,"
Journal of Accounting and Economics, Elsevier, vol. 40(1-3), pages 3-73, December.
- John R. Graham & Campbell R. Harvey & Shiva Rajgopal, 2004. "The Economic Implications of Corporate Financial Reporting," NBER Working Papers 10550, National Bureau of Economic Research, Inc.
- Scott R. Baker & Nicholas Bloom, 2013.
"Does Uncertainty Reduce Growth? Using Disasters as Natural Experiments,"
NBER Working Papers
19475, National Bureau of Economic Research, Inc.
- Scott R. Baker & Nicholas Bloom, 2013. "Does Uncertainty Reduce Growth? Using Disasters as Natural Experiments," CEP Discussion Papers dp1243, Centre for Economic Performance, LSE.
- Baker, Scott R. & Bloom, Nicholas, 2013. "Does uncertainty reduce growth? Using disasters as natural experiments," LSE Research Online Documents on Economics 121906, London School of Economics and Political Science, LSE Library.
- Kyle Jurado & Sydney C. Ludvigson & Serena Ng, 2015.
"Measuring Uncertainty,"
American Economic Review, American Economic Association, vol. 105(3), pages 1177-1216, March.
- Kyle Jurado & Sydney C. Ludvigson & Serena Ng, 2013. "Measuring Uncertainty," NBER Working Papers 19456, National Bureau of Economic Research, Inc.
- Beatty, Anne & Liao, Scott, 2014. "Financial accounting in the banking industry: A review of the empirical literature," Journal of Accounting and Economics, Elsevier, vol. 58(2), pages 339-383.
- Meeker, Larry G. & Gray, Laura, 1987. "A note on non-performing loans as an indicator of asset quality," Journal of Banking & Finance, Elsevier, vol. 11(1), pages 161-168, March.
- Bouvatier, Vincent & Lepetit, Laetitia, 2012.
"Provisioning rules and bank lending: A theoretical model,"
Journal of Financial Stability, Elsevier, vol. 8(1), pages 25-31.
- Vincent Bouvatier & Laetitia Lepetit, 2012. "Provisioning rules and bank lending : A theoretical model," Post-Print hal-00785520, HAL.
- Vincent Bouvatier & Laetitia Lepetit, 2012. "Provisioning rules and bank lending: A theoretical model," Post-Print hal-01098957, HAL.
- Jung, Wo & Kwon, Yk, 1988. "Disclosure When The Market Is Unsure Of Information Endowment Of Managers," Journal of Accounting Research, Wiley Blackwell, vol. 26(1), pages 146-153.
- Nicholas Bloom, 2009.
"The Impact of Uncertainty Shocks,"
Econometrica, Econometric Society, vol. 77(3), pages 623-685, May.
- Nicholas Bloom, 2007. "The Impact of Uncertainty Shocks," NBER Working Papers 13385, National Bureau of Economic Research, Inc.
- Demirguc-Kunt, Asli & Detragiache, Enrica & Gupta, Poonam, 2006.
"Inside the crisis: An empirical analysis of banking systems in distress,"
Journal of International Money and Finance, Elsevier, vol. 25(5), pages 702-718, August.
- Demirguc-Kunt, Asli & Detragiache, Enrica & Gupta, Poonam, 2000. "Inside the crisis : an empirical analysis of banking systems in distress," Policy Research Working Paper Series 2431, The World Bank.
- Mrs. Poonam Gupta & Asli Demirgüç-Kunt & Ms. Enrica Detragiache, 2000. "Inside the Crisis: An Empirical Analysis of Banking Systems in Distress," IMF Working Papers 2000/156, International Monetary Fund.
- Nguyen, Nam H. & Phan, Hieu V., 2017. "Policy Uncertainty and Mergers and Acquisitions," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 52(2), pages 613-644, April.
- Azzimonti, Marina, 2018.
"Partisan conflict and private investment,"
Journal of Monetary Economics, Elsevier, vol. 93(C), pages 114-131.
- Marina Azzimonti, 2015. "Partisan Conflict and Private Investment," NBER Working Papers 21273, National Bureau of Economic Research, Inc.
- Çolak, Gönül & Durnev, Art & Qian, Yiming, 2017. "Political Uncertainty and IPO Activity: Evidence from U.S. Gubernatorial Elections," Journal of Financial and Quantitative Analysis, Cambridge University Press, vol. 52(6), pages 2523-2564, December.
- Goetz, Martin R. & Laeven, Luc & Levine, Ross, 2016.
"Does the geographic expansion of banks reduce risk?,"
Journal of Financial Economics, Elsevier, vol. 120(2), pages 346-362.
- Laeven, Luc & Levine, Ross & Götz, Martin, 2016. "Does the Geographic Expansion of Banks Reduce Risk?," CEPR Discussion Papers 11231, C.E.P.R. Discussion Papers.
- DeAngelo, Linda Elizabeth, 1988. "Managerial competition, information costs, and corporate governance : The use of accounting performance measures in proxy contests," Journal of Accounting and Economics, Elsevier, vol. 10(1), pages 3-36, January.
- Balboa, Marina & López-Espinosa, Germán & Rubia, Antonio, 2013. "Nonlinear dynamics in discretionary accruals: An analysis of bank loan-loss provisions," Journal of Banking & Finance, Elsevier, vol. 37(12), pages 5186-5207.
- Mitchell A. Petersen, 2009.
"Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches,"
The Review of Financial Studies, Society for Financial Studies, vol. 22(1), pages 435-480, January.
- Mitchell A. Petersen, 2005. "Estimating Standard Errors in Finance Panel Data Sets: Comparing Approaches," NBER Working Papers 11280, National Bureau of Economic Research, Inc.
- Bikker, J.A. & Metzemakers, P.A.J., 2005. "Bank provisioning behaviour and procyclicality," Journal of International Financial Markets, Institutions and Money, Elsevier, vol. 15(2), pages 141-157, April.
- Zheng,Yongnian & Huang,Yanjie, 2018. "Market in State," Cambridge Books, Cambridge University Press, number 9781108473446, January.
- Moore, Ml, 1973. "Management Changes And Discretionary Accounting Decisions," Journal of Accounting Research, Wiley Blackwell, vol. 11(1), pages 100-107.
- Nicoletti, Allison, 2018. "The effects of bank regulators and external auditors on loan loss provisions," Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 244-265.
- Zheng,Yongnian & Huang,Yanjie, 2018. "Market in State," Cambridge Books, Cambridge University Press, number 9781108461573, January.
- Louzis, Dimitrios P. & Vouldis, Angelos T. & Metaxas, Vasilios L., 2012.
"Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios,"
Journal of Banking & Finance, Elsevier, vol. 36(4), pages 1012-1027.
- Dimitrios P. Louzis & Aggelos T. Vouldis & Vasilios L. Metaxas, 2010. "Macroeconomic and bank-specific determinants of non-performing loans in Greece: a comparative study of mortgage, business and consumer loan portfolios," Working Papers 118, Bank of Greece.
- Akins, Brian & Dou, Yiwei & Ng, Jeffrey, 2017. "Corruption in bank lending: The role of timely loan loss recognition," Journal of Accounting and Economics, Elsevier, vol. 63(2), pages 454-478.
- Beatty, A & Chamberlain, Sl & Magliolo, J, 1995. "Managing Financial Reports Of Commercial-Banks - The Influence Of Taxes, Regulatory Capital, And Earnings," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 231-261.
- Scott R. Baker & Nicholas Bloom & Steven J. Davis, 2016.
"Measuring Economic Policy Uncertainty,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 131(4), pages 1593-1636.
- Scott R. Baker & Nicholas Bloom & Steven J. Davis, 2015. "Measuring Economic Policy Uncertainty," Economics Working Papers 15111, Hoover Institution, Stanford University.
- Scott R. Baker & Nicholas Bloom & Steven J. Davis, 2015. "Measuring Economic Policy Uncertainty," NBER Working Papers 21633, National Bureau of Economic Research, Inc.
- Scott R. Baker & Nicholas Bloom & Steven J. Davis, 2015. "Measuring Economic Policy Uncertainty," CEP Discussion Papers dp1379, Centre for Economic Performance, LSE.
- Baker, Scott R. & Bloom, Nicholas & Davis, Steven J., 2015. "Measuring economic policy uncertainty," LSE Research Online Documents on Economics 64986, London School of Economics and Political Science, LSE Library.
- Davis, Steven & Bloom, Nicholas & Baker, Scott, 2015. "Measuring Economic Policy Uncertainty," CEPR Discussion Papers 10900, C.E.P.R. Discussion Papers.
- Hribar, Paul & Melessa, Samuel J. & Small, R. Christopher & Wilde, Jaron H., 2017. "Does managerial sentiment affect accrual estimates? Evidence from the banking industry," Journal of Accounting and Economics, Elsevier, vol. 63(1), pages 26-50.
- Pourciau, Susan, 1993. "Earnings management and nonroutine executive changes," Journal of Accounting and Economics, Elsevier, vol. 16(1-3), pages 317-336, April.
- Mary E. Barth & Javier Gomez-Biscarri & Ron Kasznik & Germán López-Espinosa, 2017. "Bank earnings and regulatory capital management using available for sale securities," Review of Accounting Studies, Springer, vol. 22(4), pages 1761-1792, December.
- Bonaime, Alice & Gulen, Huseyin & Ion, Mihai, 2018. "Does policy uncertainty affect mergers and acquisitions?," Journal of Financial Economics, Elsevier, vol. 129(3), pages 531-558.
- Collins, Jh & Shackelford, Da & Wahlen, Jm, 1995. "Bank Differences In The Coordination Of Regulatory Capital, Earnings, And Taxes," Journal of Accounting Research, Wiley Blackwell, vol. 33(2), pages 263-291.
- Ben S. Bernanke, 1983.
"Irreversibility, Uncertainty, and Cyclical Investment,"
The Quarterly Journal of Economics, President and Fellows of Harvard College, vol. 98(1), pages 85-106.
- Ben S. Bernanke, 1980. "Irreversibility, Uncertainty, and Cyclical Investment," NBER Working Papers 0502, National Bureau of Economic Research, Inc.
- Jin, Justin Yiqiang & Kanagaretnam, Kiridaran & Lobo, Gerald J., 2011. "Ability of accounting and audit quality variables to predict bank failure during the financial crisis," Journal of Banking & Finance, Elsevier, vol. 35(11), pages 2811-2819, November.
- Scott R. Baker & Nicholas Bloom & Brandice Canes-Wrone & Steven J. Davis & Jonathan Rodden, 2014.
"Why Has US Policy Uncertainty Risen since 1960?,"
American Economic Review, American Economic Association, vol. 104(5), pages 56-60, May.
- Scott R. Baker & Nicholas Bloom & Brandice Canes-Wrone & Steven J. Davis & Jonathan A. Rodden, 2014. "Why Has U.S. Policy Uncertainty Risen Since 1960?," NBER Working Papers 19826, National Bureau of Economic Research, Inc.
- Bordo, Michael D. & Duca, John V. & Koch, Christoffer, 2016.
"Economic policy uncertainty and the credit channel: Aggregate and bank level U.S. evidence over several decades,"
Journal of Financial Stability, Elsevier, vol. 26(C), pages 90-106.
- Michael D. Bordo & John V. Duca & Christoffer Koch, 2016. "Economic Policy Uncertainty and the Credit Channel: Aggregate and Bank Level U.S. Evidence over Several Decades," NBER Working Papers 22021, National Bureau of Economic Research, Inc.
- Michael D. Bordo & John V. Duca & Christoffer Koch, 2016. "Economic policy uncertainty and the credit channel: aggregate and bank level U.S. evidence over several decades," Working Papers 1605, Federal Reserve Bank of Dallas.
- Michael D. Bordo & John V. Duca & Christoffer Koch, 2016. "Economic Policy Uncertainty and the Credit Channel: Aggregate and Bank Level U.S. Evidence over Several Decades," Economics Working Papers 16110, Hoover Institution, Stanford University.
- Jonathan Brogaard & Andrew Detzel, 2015. "The Asset-Pricing Implications of Government Economic Policy Uncertainty," Management Science, INFORMS, vol. 61(1), pages 3-18, January.
- Beatty, Anne & Liao, Scott, 2011. "Do delays in expected loss recognition affect banks' willingness to lend?," Journal of Accounting and Economics, Elsevier, vol. 52(1), pages 1-20, June.
- Gunther, Jeffery W. & Moore, Robert R., 2003.
"Early warning models in real time,"
Journal of Banking & Finance, Elsevier, vol. 27(10), pages 1979-2001, October.
- Jeffery W. Gunther & Robert R. Moore, 2000. "Early warning models in real time," Financial Industry Studies Working Paper 00-01, Federal Reserve Bank of Dallas.
- Bouvatier, Vincent & Lepetit, Laetitia, 2012.
"Provisioning rules and bank lending: A theoretical model,"
Journal of Financial Stability, Elsevier, vol. 8(1), pages 25-31.
- Vincent Bouvatier & Laetitia Lepetit, 2012. "Provisioning rules and bank lending : A theoretical model," Post-Print hal-00785520, HAL.
- Vincent Bouvatier & Laetitia Lepetit, 2012. "Provisioning rules and bank lending: A theoretical model," Post-Print hal-01385804, HAL.
- Vincent Bouvatier & Laetitia Lepetit, 2012. "Provisioning rules and bank lending: A theoretical model," Post-Print hal-01098957, HAL.
- Dye, Ra, 1988. "Earnings Management In An Overlapping Generations Model," Journal of Accounting Research, Wiley Blackwell, vol. 26(2), pages 195-235.
- R?diger Bachmann & Steffen Elstner & Eric R. Sims, 2013.
"Uncertainty and Economic Activity: Evidence from Business Survey Data,"
American Economic Journal: Macroeconomics, American Economic Association, vol. 5(2), pages 217-249, April.
- Steffen Elstner & Eric Sims & Ruediger Bachmann, 2010. "Uncertainty and Economic Activity: Evidence from Business Survey Data," 2010 Meeting Papers 614, Society for Economic Dynamics.
- Eric R. Sims, 2012. "Uncertainty and Economic Activity: Evidence from Business Survey Data," Working Papers 014, University of Notre Dame, Department of Economics, revised Jun 2012.
- Ruediger Bachmann & Steffen Elstner & Eric R. Sims, 2010. "Uncertainty and Economic Activity: Evidence from Business Survey Data," NBER Working Papers 16143, National Bureau of Economic Research, Inc.
- Nagar, Venky & Schoenfeld, Jordan & Wellman, Laura, 2019. "The effect of economic policy uncertainty on investor information asymmetry and management disclosures," Journal of Accounting and Economics, Elsevier, vol. 67(1), pages 36-57.
- Martin Knaup & Wolf Wagner, 2012. "A Market-Based Measure of Credit Portfolio Quality and Banks' Performance During the Subprime Crisis," Management Science, INFORMS, vol. 58(8), pages 1423-1437, August.
- Beaver, W & Eger, C & Ryan, S & Wolfson, M, 1989. "Financial-Reporting, Supplemental Disclosures, And Bank Share Prices," Journal of Accounting Research, Wiley Blackwell, vol. 27(2), pages 157-178.
- Jens, Candace E., 2017. "Political uncertainty and investment: Causal evidence from U.S. gubernatorial elections," Journal of Financial Economics, Elsevier, vol. 124(3), pages 563-579.
- Scholes, Myron S & Wilson, G Peter & Wolfson, Mark A, 1990. "Tax Planning, Regulatory Capital Planning, and Financial Reporting Strategy for Commercial Banks," The Review of Financial Studies, Society for Financial Studies, vol. 3(4), pages 625-650.
- Robert M. Bushman & Christopher D. Williams, 2015. "Delayed Expected Loss Recognition and the Risk Profile of Banks," Journal of Accounting Research, Wiley Blackwell, vol. 53(3), pages 511-553, June.
- S. P. Kothari & Susan Shu & Peter D. Wysocki, 2009. "Do Managers Withhold Bad News?," Journal of Accounting Research, Wiley Blackwell, vol. 47(1), pages 241-276, March.
- Hyunseob Kim & Howard Kung, 2017. "The Asset Redeployability Channel: How Uncertainty Affects Corporate Investment," The Review of Financial Studies, Society for Financial Studies, vol. 30(1), pages 245-280.
- Healy, Paul M., 1985. "The effect of bonus schemes on accounting decisions," Journal of Accounting and Economics, Elsevier, vol. 7(1-3), pages 85-107, April.
- Huseyin Gulen & Mihai Ion, 2016. "Editor's Choice Policy Uncertainty and Corporate Investment," The Review of Financial Studies, Society for Financial Studies, vol. 29(3), pages 523-564.
- Kanagaretnam, Kiridaran & Lobo, Gerald J. & Yang, Dong-Hoon, 2005. "Determinants of signaling by banks through loan loss provisions," Journal of Business Research, Elsevier, vol. 58(3), pages 312-320, March.
- Asli Demirgüç-Kunt & Enrica Detragiache, 1998. "The Determinants of Banking Crises in Developing and Developed Countries," IMF Staff Papers, Palgrave Macmillan, vol. 45(1), pages 81-109, March.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Tran, Dung Viet & Houston, Reza, 2021. "The effects of policy uncertainty on bank loan loss provisions," Economic Modelling, Elsevier, vol. 102(C).
- Drobetz, Wolfgang & El Ghoul, Sadok & Guedhami, Omrane & Janzen, Malte, 2018. "Policy uncertainty, investment, and the cost of capital," Journal of Financial Stability, Elsevier, vol. 39(C), pages 28-45.
- Al-Thaqeb, Saud Asaad & Algharabali, Barrak Ghanim, 2019. "Economic policy uncertainty: A literature review," The Journal of Economic Asymmetries, Elsevier, vol. 20(C).
- Duong, Huu Nhan & Nguyen, Justin Hung & Nguyen, My & Rhee, S. Ghon, 2020. "Navigating through economic policy uncertainty: The role of corporate cash holdings," Journal of Corporate Finance, Elsevier, vol. 62(C).
- Ma, Huanyu & Hao, Dapeng, 2022. "Economic policy uncertainty, financial development, and financial constraints: Evidence from China," International Review of Economics & Finance, Elsevier, vol. 79(C), pages 368-386.
- Saud Asaad Al‐Thaqeb & Barrak Ghanim Algharabali & Khaled Tareq Alabdulghafour, 2022. "The pandemic and economic policy uncertainty," International Journal of Finance & Economics, John Wiley & Sons, Ltd., vol. 27(3), pages 2784-2794, July.
- Matousek, Roman & Panopoulou, Ekaterini & Papachristopoulou, Andromachi, 2020. "Policy uncertainty and the capital shortfall of global financial firms," Journal of Corporate Finance, Elsevier, vol. 62(C).
- Smales, Lee A., 2020. "Examining the relationship between policy uncertainty and market uncertainty across the G7," International Review of Financial Analysis, Elsevier, vol. 71(C).
- Peng, Daoju & Colak, Gonul & Shen, Jianfu, 2023. "Lean against the wind: The effect of policy uncertainty on a firm's corporate social responsibility strategy," Journal of Corporate Finance, Elsevier, vol. 79(C).
- Afzali, Mansoor & Ҫolak, Gönül & Fu, Mengchuan, 2021. "Economic uncertainty and corruption: Evidence from public and private firms," Journal of Financial Stability, Elsevier, vol. 57(C).
- Tran, Dung Viet & Hassan, M. Kabir & Alam, Ahmed W. & Pezzo, Luca & Abdul-Majid, Mariani, 2021. "Economic policy uncertainty, agency problem, and funding structure: Evidence from U.S. banking industry," Research in International Business and Finance, Elsevier, vol. 58(C).
- Theodora Bermpei & Antonios Nikolaos Kalyvas & Lorenzo Neri & Antonella Russo, 2022. "Does economic policy uncertainty matter for financial reporting quality? Evidence from the United States," Review of Quantitative Finance and Accounting, Springer, vol. 58(2), pages 795-845, February.
- Daniel Dejuán & Corinna Ghirelli, 2018. "Policy uncertainty and investment in Spain," Working Papers 1848, Banco de España.
- Manuela M. Dantas & Kenneth J. Merkley & Felipe B. G. Silva, 2023. "Government Guarantees and Banks’ Income Smoothing," Journal of Financial Services Research, Springer;Western Finance Association, vol. 63(2), pages 123-173, April.
- Tran, Dung Viet & Nguyen, Cuong, 2023. "Policy uncertainty and bank’s funding costs: The effects of the financial crisis, Covid-19 pandemic, and market discipline," Research in International Business and Finance, Elsevier, vol. 65(C).
- Chen, Yanyan, 2022. "Does political turnover affect corporate investment? Evidence from China," Emerging Markets Review, Elsevier, vol. 51(PA).
- Danisman, Gamze Ozturk & Demir, Ender & Ozili, Peterson, 2021. "Loan loss provisioning of US banks: Economic policy uncertainty and discretionary behavior," International Review of Economics & Finance, Elsevier, vol. 71(C), pages 923-935.
- Tran, Dung Viet & Hassan, M. Kabir & AlTalafha, Sarah H. & Turunen-Red, Arja, 2021. "Policy uncertainty, the use of derivatives: Evidence from U.S. bank holdingcompanies (BHCs)," Research in International Business and Finance, Elsevier, vol. 58(C).
- Cheng, Mengyao, 2022. "Legislative gridlock and stock return dispersion around roll-call votes," Journal of Banking & Finance, Elsevier, vol. 138(C).
- Dung Viet Tran, 2020. "Economic policy uncertainty and bank dividend policy," International Review of Economics, Springer;Happiness Economics and Interpersonal Relations (HEIRS), vol. 67(3), pages 339-361, September.
More about this item
Keywords
Policy uncertainty; Accruals estimates; Banking; Loan loss provisions; Earnings management;All these keywords.
JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
Statistics
Access and download statisticsCorrections
All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:reaccs:v:25:y:2020:i:2:d:10.1007_s11142-019-09530-y. See general information about how to correct material in RePEc.
If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .
If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.
For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.