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Keywords: bank liquidity creation
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2022) 97 (6): 445–473.
Published: 01 October 2022
...Wei Wang ABSTRACT Banks play a central role in creating liquidity for the economy by financing illiquid assets with liquid liabilities. This paper examines the effect of accounting restatements on bank liquidity creation. Using a difference-in-differences research design, I show that restatements...
Includes: Supplementary data
