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Keywords: loan quality
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Journal Articles
Journal:
The Accounting Review
The Accounting Review (2023) 98 (1): 83–107.
Published: 01 January 2023
.... Editor’s note: Accepted by Jonathon C. Glover, under the Senior Editorship of Mary E. Barth. 15 11 2021 25 03 2022 23 05 2022 2023 mark-to-market accounting historic cost accounting risk-taking loan quality financial crisis Mark-to-market accounting (hereafter...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2020) 95 (3): 85–114.
Published: 01 May 2020
...Gauri Bhat; Hemang A. Desai ABSTRACT This paper empirically examines the association between bank capital and banks' monitoring effort. We use four proxies to measure the unobservable monitoring effort. Two of the proxies are based on loan quality (ex post outcomes of monitoring effort...
