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Does Credit Supply Competition Affec...

Huang, Wei.

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Does Credit Supply Competition Affect Accounting Conservatism?

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Does Credit Supply Competition Affect Accounting Conservatism?/
作者:	Huang, Wei.
出版者:	Ann Arbor : ProQuest Dissertations & Theses, : 2018,
面頁冊數:	73 p.
附註:	Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.
Contained By:	Dissertation Abstracts International79-09A(E).
標題:	Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=10811304
ISBN:	9780355961300

Does Credit Supply Competition Affect Accounting Conservatism?
Huang, Wei.

Does Credit Supply Competition Affect Accounting Conservatism? - Ann Arbor : ProQuest Dissertations & Theses, 2018 - 73 p.

Source: Dissertation Abstracts International, Volume: 79-09(E), Section: A.

Thesis (Ph.D.)--Arizona State University, 2018.

This study investigates the relation between credit supply competition among banks and their clients' conditional accounting conservatism (i.e., asymmetric timely loss recognition). The Interstate Banking and Branching Efficiency Act (IBBEA) of 1994 permits banks and bank holding companies to expand their business across state lines, introducing a positive shock to credit supply competition in the banking industry. The increase in credit supply competition weakens banks' bargaining power in the negotiation process, which in turn may weaken their ability to demand conservative financial reporting from borrowers. Consistent with this prediction, results show that firms report less conservatively after the IBBEA is passed in their headquartered states. The effect of the IBBEA on conditional conservatism is particularly stronger for firms in states with a greater increase in competition among banks, firms whose operations are more concentrated in their headquarter states, firms with greater financial constraints, and firms subject to less external monitoring. Robustness tests confirm that the observed decline in conditional conservatism is causally related to the passage of IBBEA. Overall, this study highlights the impact of credit supply competition on financial reporting practices.

ISBN: 9780355961300Subjects--Topical Terms:

557516
Accounting.

Does Credit Supply Competition Affect Accounting Conservatism?
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