How do changes in financial reporting standards affect relationship lending?
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Abstract
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DOI: https://doi.org/10.53479/37892
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References listed on IDEAS
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- Morais, Bernardo & Ormazabal, Gaizka & Peydró, José-Luis & Roa, Monica & Sarmiento, Miguel, 2020. "Forward looking loan provisions: Credit supply and risk-taking," EconStor Preprints 223234, ZBW - Leibniz Information Centre for Economics.
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More about this item
Keywords
relationship lending; IFRS 9; credit; probability of default;All these keywords.
JEL classification:
- D82 - Microeconomics - - Information, Knowledge, and Uncertainty - - - Asymmetric and Private Information; Mechanism Design
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G28 - Financial Economics - - Financial Institutions and Services - - - Government Policy and Regulation
NEP fields
This paper has been announced in the following NEP Reports:- NEP-ACC-2024-11-11 (Accounting and Auditing)
- NEP-BAN-2024-11-11 (Banking)
- NEP-CFN-2024-11-11 (Corporate Finance)
- NEP-FDG-2024-11-11 (Financial Development and Growth)
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