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Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans
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Financial Statements as Monitoring Mechanisms: Evidence from Small Commercial Loans (2013)Financial Statements as Monitoring Mechan…Microeconometrics of Banking Methods, Applications, and Results (2009)Microeconometrics of Banking …A more complete conceptual framework for SME finance (2006)A more complete conceptual fr…Financial statements not required (2024)Financial statements not requ…What's my style? Supply‐side determinants of debt covenant inclusion (2021)What's my style? Supply‐side …Information Technology and Bank Competition (2021)Information Technology and Ba…How voluntary information sharing systems form: Evidence from a U.S. commercial credit bureau (2021)How voluntary information sha…Technology is Changing Lending: Implications for Research (2020)Technology is Changing Lendin…Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting (2020)Public Peers, Accounting Comp…On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature (2020)On the Determinants and Effec…Is Tax Return Information Useful to Equity Investors? (2018)Is Tax Return Information Use…Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment (2018)Financial Transparency of Pri…The Spillover Effect of Consolidating Securitization Entities on Small Business Lending (2017)The Spillover Effect of Conso…Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders (2017)Financial Statement Quality a…Real Activity Forecasts Using Loan Portfolio Information (2016)Real Activity Forecasts Using…SME Accounting Requirements: Basing Policy on Evidence (2015)SME Accounting Requirements: …Earnings Announcements, Information Asymmetry and Timing of Debt Offerings (2013)Earnings Announcements, Infor…On the Non-Exclusivity of Loan Contracts: An Empirical Investigation (2012)On the Non-Exclusivity of Loa…Determinants of corporate borrowing (1977)Credit Rationing in Markets with Imperfect Information (1981)The Benefits of Lending Relationships: Evidence from Small Business Data (1994)Finance and Growth: Schumpeter Might Be Right (1993)Law and Finance (1998)Access to Financial Services: A Review of the Issues and Public Policy Objectives (2006)Bank ownership and efficiency in China: What will happen in the world’s largest nation? (2007)Information: Hard and Soft (2018)Finance, entrepreneurship and growth (1993)Stock Markets, Banks, and Economic Growth (1996)Do financial crises cleanse the banking industry? Evidence from US commercial bank exits (2018)Current Expected Credit Losses (CECL) Standard and Banks' Information Production (2022)Digital Inclusion and Financial Inclusion: Evidence from Peer-to-Peer Lending (2024)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Earnings Management During Import Relief Investigations (1991)The economic implications of corporate financial reporting (2005)Debt Contract Enforcement and Conservatism: Evidence from a Natural Experiment (2015)Prosocial CEOs and the cost of debt: Evidence from syndicated loan contracts (2022)The Effect of Organization Capital on the Cost of Bank Loans (2022)An Empirical Evaluation of Accounting Income Numbers (1968)Corporate financing and investment decisions when firms have information that investors do not have (1984)Market Timing and Capital Structure (2002)Political Uncertainty and Firm Disclosure (2017)Information asymmetry and the wealth appropriation effect in the bond market: Evidence from late disclosures (2018)Income smoothing and audit fees (2021)Stability in Competition (1929)Financial Intermediation and Delegated Monitoring (1984)Financial Intermediation, Loanable Funds, and The Real Sector (1997)Does IT Help? Information Technology in Banking and Entrepreneurship (2021)Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)The Effect of Credit Market Competition on Lending Relationships (1995)Public credit information arrangements and entrepreneurship: Evidence from China (2023)17. A Value for n-Person Games (1953)Earnings quality in UK private firms: comparative loss recognition timeliness (2004)Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)How Does Private Firm Disclosure Affect Demand for Public Firm Equity? Evidence from the Global Equity Market (2021)Accounting Comparability, Conservatism, Executive Compensation-Performance, and Information Quality (2022)Shocks Abroad, Pain at Home? Bank-Firm-Level Evidence on the International Transmission of Financial Shocks (2015)Double bank runs and liquidity risk management (2016)The determinants of bank net interest margins: A panel evidence from South Asian countries (2016)Public Company Auditing Around the Securities Exchange Act (2021)Gone with the big data: Institutional lender demand for private information (2023)
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References

  • 2006A more complete conceptual framework for SME finance2,011 cited
  • 2009Microeconometrics of Banking Methods, Applications, and Results156 cited

Cited by

  • 2017Financial Statement Quality and Debt Contracting: Evidence from a Survey of Commercial Lenders50 cited
  • 2021How voluntary information sharing systems form: Evidence from a U.S. commercial credit bureau40 cited
  • 2020Public Peers, Accounting Comparability, and Value Relevance of Private Firms’ Financial Reporting39 cited
  • 2016Real Activity Forecasts Using Loan Portfolio Information37 cited
  • 2021Information Technology and Bank Competition33 cited
  • 2013Earnings Announcements, Information Asymmetry and Timing of Debt Offerings30 cited
  • 2024Financial statements not required29 cited
  • 2012On the Non-Exclusivity of Loan Contracts: An Empirical Investigation28 cited
  • 2018Financial Transparency of Private Firms: Evidence from a Randomized Field Experiment26 cited
  • 2017The Spillover Effect of Consolidating Securitization Entities on Small Business Lending25 cited
  • 2020On the Determinants and Effects of Corporate Tax Transparency: Review of an Emerging Literature20 cited
  • 2021What's my style? Supply‐side determinants of debt covenant inclusion19 cited

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  • 2018Is Tax Return Information Useful to Equity Investors?19 cited
  • 2015SME Accounting Requirements: Basing Policy on Evidence17 cited
  • 2020Technology is Changing Lending: Implications for Research16 cited