Does Relationship Lending Require Opaque (and Conservative) Financial Reporting?
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Cited by:
- Osano, Hiroshi, 2020. "Credit default swaps and market information," Journal of Financial Markets, Elsevier, vol. 48(C).
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More about this item
Keywords
Accounting conservatism; Financial reporting opacity; Private firms; Relationship lending; Small and medium enterprises;All these keywords.
JEL classification:
- G21 - Financial Economics - - Financial Institutions and Services - - - Banks; Other Depository Institutions; Micro Finance Institutions; Mortgages
- G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill
- M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
NEP fields
This paper has been announced in the following NEP Reports:- NEP-BAN-2014-06-02 (Banking)
- NEP-CTA-2014-06-02 (Contract Theory and Applications)
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