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Keywords: bank lending
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–26.
Published: 02 August 2024
... 2024 15 07 2024 2024 current expected credit losses (CECL) loan loss provisioning bank lending real effects originate-to-distribute (OTD) lending THE ACCOUNTING REVIEW Vol. XX, No. XX MONTH YEAR pp. 1 26 American Accounting Association DOI: 10.2308/TAR-2022-0511 How Does Loan...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (3): 155–178.
Published: 01 May 2022
.... Barth. 1 7 2019 1 7 2021 2022 financial statement complexity bank lending debt contracting We thank Mary E. Barth (senior editor), Daniel J. Taylor (editor), and two anonymous referees, Khrystyna Bochkay, Sam Bonsall, Zahn Bozanic, Roman Chychyla, John Donovan, Rong...
