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Keywords: financial reporting credibility
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Journal Articles
The Accounting Review (2022) 97 (4): 51–73.
Published: 01 July 2022
... that depositors consider accounting signals at other banks in assessing financial reporting credibility. JEL Classifications: G21; M41; M42. Recent research examines whether accounting information facilitates depositor monitoring and decision-making. Lo (2015) uses the presence of an audit...