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Debtor-creditor relationships and fi...

Choi, Wooseok.

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Debtor-creditor relationships and financial reporting: Banks' preferences for borrowers' accounting conservatism.

紀錄類型:	書目-電子資源 : Monograph/item
正題名/作者:	Debtor-creditor relationships and financial reporting: Banks' preferences for borrowers' accounting conservatism./
作者:	Choi, Wooseok.
面頁冊數:	74 p.
附註:	Source: Dissertation Abstracts International, Volume: 65-09, Section: A, page: 3450.
Contained By:	Dissertation Abstracts International65-09A.
標題:	Business Administration, Accounting. -
電子資源:	http://pqdd.sinica.edu.tw/twdaoapp/servlet/advanced?query=3145995
ISBN:	0496049569

Debtor-creditor relationships and financial reporting: Banks' preferences for borrowers' accounting conservatism.
Choi, Wooseok.

Debtor-creditor relationships and financial reporting: Banks' preferences for borrowers' accounting conservatism. - 74 p.

Source: Dissertation Abstracts International, Volume: 65-09, Section: A, page: 3450.

Thesis (Ph.D.)--Michigan State University, 2004.

This paper examines the relation between conservatism in borrowers' financial reporting and their dependence on bank debt financing. Using 4,114 firm-year observations over the period 1988--2001, the analyses suggest that a firm's accounting conservatism is increasing in both the magnitude and length of a bank loan. This finding holds after controlling for both the effects of other corporate governance mechanisms and other explanations for accounting conservatism including debt covenants. These results indicate that for bank-dependent firms, banks are an important corporate governance mechanism in the United States. These results also indicate that the governance role of banks is broader than the imposition of debt covenants. This paper also examines the association between bank loan characteristics and a bank's governance activities, finding no evidence of an association.

ISBN: 0496049569Subjects--Topical Terms:

1020666
Business Administration, Accounting.

Debtor-creditor relationships and financial reporting: Banks' preferences for borrowers' accounting conservatism.
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245 1 0 $a Debtor-creditor relationships and financial reporting: Banks' preferences for borrowers' accounting conservatism.
300 $a 74 p.
500 $a Source: Dissertation Abstracts International, Volume: 65-09, Section: A, page: 3450.
500 $a Adviser: Marilyn F. Johnson.
502 $a Thesis (Ph.D.)--Michigan State University, 2004.
520 $a This paper examines the relation between conservatism in borrowers' financial reporting and their dependence on bank debt financing. Using 4,114 firm-year observations over the period 1988--2001, the analyses suggest that a firm's accounting conservatism is increasing in both the magnitude and length of a bank loan. This finding holds after controlling for both the effects of other corporate governance mechanisms and other explanations for accounting conservatism including debt covenants. These results indicate that for bank-dependent firms, banks are an important corporate governance mechanism in the United States. These results also indicate that the governance role of banks is broader than the imposition of debt covenants. This paper also examines the association between bank loan characteristics and a bank's governance activities, finding no evidence of an association.
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650 4 $a Business Administration, Banking. $3 1018458
650 4 $a Economics, Finance. $3 626650
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