Does Credit Supply Competition Affect Accounting Conservatism?
abstract: 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...
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| Format: | Doctoral Thesis |
| Language: | English |
| Published: |
2018
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| Online Access: | http://hdl.handle.net/2286/R.I.49408 |