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Keywords: capital requirements
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 29–53.
Published: 01 January 2023
...Jeremy Bertomeu; Lucas Mahieux; Haresh Sapra ABSTRACT We develop a model in which accounting information and prudential regulation interact to affect banks’ incentives to originate loans. Prudential regulators impose capital requirements to prevent banks from taking excessive risk. However...
Includes: Supplementary data