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Do Declines in Bank Health Affect Borrowers’ Voluntary Disclosures? Evidence from International Propagation of Banking Shocks
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Cited by:
- Urooj Khan & Alvis K. Lo, 2019. "Bank Lending Standards and Borrower Accounting Conservatism," Management Science, INFORMS, vol. 65(11), pages 5337-5359, November.
- Yan Li & Yutao Li, 2020. "The effect of trade secrets protection on disclosure of forward‐looking financial information," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 47(3-4), pages 397-437, March.
- John Gallemore & Brandon Gipper & Edward Maydew, 2019. "Banks as Tax Planning Intermediaries," Journal of Accounting Research, Wiley Blackwell, vol. 57(1), pages 169-209, March.
- Ian D. Gow & David F. Larcker & Peter C. Reiss, 2016. "Causal Inference in Accounting Research," Journal of Accounting Research, Wiley Blackwell, vol. 54(2), pages 477-523, May.
- Chen, Jie & Mishra, Tapas & Song, Wei & Zhang, Qingjing & Zhang, Zhuang, 2024. "The impact of bank mergers on corporate tax aggressiveness," Journal of Corporate Finance, Elsevier, vol. 84(C).
- Ben Lourie & N. Bugra Ozel & Alexander Nekrasov & Chenqi Zhu, 2024. "Consensus credit ratings: a view from banks," Review of Accounting Studies, Springer, vol. 29(3), pages 2391-2436, September.
- Thomas Bourveau & Yun Lou & Rencheng Wang, 2018. "Shareholder Litigation and Corporate Disclosure: Evidence from Derivative Lawsuits," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 797-842, June.
- Sheng Huang & Ruichang Lu & Anand Srinivasan, 2022. "Bank Dependence and Bank Financing in Corporate M&A," Management Science, INFORMS, vol. 68(3), pages 2250-2283, March.
- Jannis Bischof, 2014. "Identifying Disclosure Incentives of Bank Borrowers During a Banking Crisis," Journal of Accounting Research, Wiley Blackwell, vol. 52(2), pages 583-598, May.
- Stephanie F. Cheng & Christine Cuny & Hao Xue, 2023. "Disclosure and Competition for Capital," Management Science, INFORMS, vol. 69(7), pages 4312-4330, July.
- Al-Hadi, Ahmed & Taylor, Grantley & Hossain, Mahmud, 2015. "Disaggregation, auditor conservatism and implied cost of equity capital: An international evidence from the GCC," Journal of Multinational Financial Management, Elsevier, vol. 29(C), pages 66-98.
- Nagar, Venky & Schoenfeld, Jordan, 2021. "Shareholder monitoring and discretionary disclosure," Journal of Accounting and Economics, Elsevier, vol. 72(1).
- Dasgupta, Sudipto & Banerjee, Shantanu & SHI, RUI & Yan, Jiali, 2021. "Information Complementarities and the Dynamics of Transparency Shock Spillovers," CEPR Discussion Papers 15658, C.E.P.R. Discussion Papers.
- Florian Kiy & Theresa Zick, 2020. "Effects of declining bank health on borrowers’ earnings quality: evidence from the European sovereign debt crisis," Journal of Business Economics, Springer, vol. 90(4), pages 615-673, May.
- Juha-Pekka Niinimäki, 2015. "Asymmetric Information, Bank Lending and Implicit Contracts: Differences between Banks," Czech Economic Review, Charles University Prague, Faculty of Social Sciences, Institute of Economic Studies, vol. 9(2), pages 074-090, December.
- Ravenscroft, Sue & Williams, Paul F., 2021. "Sustaining discreditable accounting research through ignorance: The mainstream elite’s response to the 2008 financial crisis," Accounting, Organizations and Society, Elsevier, vol. 95(C).
- Daniel Saavedra, 2023. "Do firms follow the SEC’s confidential treatment protocols? Evidence from credit agreements," Review of Accounting Studies, Springer, vol. 28(3), pages 1388-1412, September.
- Sutherland, Andrew, 2018.
"Does credit reporting lead to a decline in relationship lending? Evidence from information sharing technology,"
Journal of Accounting and Economics, Elsevier, vol. 66(1), pages 123-141.
- Sutherland, Andrew, 2018. "Does Credit Reporting Lead to a Decline in Relationship Lending? Evidence from Information Sharing Technology," MPRA Paper 93670, University Library of Munich, Germany.
- Saori Nara & Mikiharu Noma, 2019. "The Effect of Bank Loan Dependence on Management and Analyst Forecasts," The Japanese Accounting Review, Research Institute for Economics & Business Administration, Kobe University, vol. 9, pages 1-29, December.
- Wen, Huiyu & Fang, Jincheng & Gao, Haoyu, 2023. "How FinTech improves financial reporting quality? Evidence from earnings management," Economic Modelling, Elsevier, vol. 126(C).
- Xu, Yuqian & Saunders, Anthony & Xiao, Binqing & Li, Xindan, 2020. "Bank relationship loss: The moderating effect of information opacity," Journal of Banking & Finance, Elsevier, vol. 118(C).
- Jae B. Kim & Pervin Shroff & Dushyantkumar Vyas & Regina Wittenberg‐Moerman, 2018. "Credit Default Swaps and Managers’ Voluntary Disclosure," Journal of Accounting Research, Wiley Blackwell, vol. 56(3), pages 953-988, June.
- Chen, Qi & Vashishtha, Rahul, 2017. "The effects of bank mergers on corporate information disclosure," Journal of Accounting and Economics, Elsevier, vol. 64(1), pages 56-77.
- Jin, Justin Y. & Kanagaretnam, Kiridaran & Wang, Wenting, 2020. "Societal trust and banks’ funding structure," Journal of Behavioral and Experimental Finance, Elsevier, vol. 27(C).
- Herpfer, Christoph, 2021. "The role of bankers in the U.S. syndicated loan market," Journal of Accounting and Economics, Elsevier, vol. 71(2).
- Berger, Philip G. & Minnis, Michael & Sutherland, Andrew, 2017. "Commercial lending concentration and bank expertise: Evidence from borrower financial statements," Journal of Accounting and Economics, Elsevier, vol. 64(2), pages 253-277.