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Keywords: bank competition
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Journal Articles
The Accounting Review (2023) 98 (2): 247–275.
Published: 01 March 2023
...Liya Hou; Yi Liang; Sudipta Basu ABSTRACT We study the influence of bank competition on U.S. public borrowers’ accounting conservatism by exploiting the staggered adoption of the Riegle-Neal Interstate Banking and Branching Efficiency Act (IBBEA) of 1994, which increased the threats of new bank...
Includes: Supplementary data
Journal Articles
The Accounting Review (2016) 91 (2): 535–558.
Published: 01 March 2016
.... DeFond. October 2014 June 2015 2016 bank competition risk-taking IFRS transparency Fundamental economic forces have improved the availability of information in securities markets, making it easier and less costly for business firms to finance their activities...