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Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
16 references·0 citing·47 second hop
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9 (2025)Expected Losses, Unexpected Costs? Eviden…The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research (2016)The Economics of Disclosure a…Handbook of the Economics of Finance (2013)Handbook of the Economics of …Tracing the Impact of Bank Liquidity Shocks: Evidence from an Emerging Market (2008)Tracing the Impact of Bank Li…Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences (2008)Mandatory IFRS Reporting arou…Small and medium-size enterprises: Access to finance as a growth constraint (2006)Small and medium-size enterpr…A more complete conceptual framework for SME finance (2006)A more complete conceptual fr…Financial and Legal Constraints to Growth: Does Firm Size Matter? (2005)Financial and Legal Constrain…Does function follow organizational form? Evidence from the lending practices of large and small banks (2005)Does function follow organiza…CEO incentives and earnings management (2004)CEO incentives and earnings m…The great reversals: the politics of financial development in the twentieth century (2003)The great reversals: the poli…Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure (2002)Small Business Credit Availab…The ability of banks to lend to informationally opaque small businesses (2001)The ability of banks to lend …Relationship Lending and Lines of Credit in Small Firm Finance (1995)Relationship Lending and Line…The Benefits of Lending Relationships: Evidence from Small Business Data (1994)The Benefits of Lending Relat…Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt (1992)Insiders and Outsiders: The C…Who Benefits from State and Local Economic Development Policies? 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this work references cited by second hop

References

  • 1994The Benefits of Lending Relationships: Evidence from Small Business Data5,434 cited
  • 1992Insiders and Outsiders: The Choice between Informed and Arm's-Length Debt3,902 cited
  • 1995Relationship Lending and Lines of Credit in Small Firm Finance3,641 cited
  • 2003The great reversals: the politics of financial development in the twentieth century3,327 cited
  • 1991Who Benefits from State and Local Economic Development Policies?2,641 cited
  • 2006Small and medium-size enterprises: Access to finance as a growth constraint2,620 cited
  • 2005Financial and Legal Constraints to Growth: Does Firm Size Matter?2,515 cited
  • 2004CEO incentives and earnings management2,270 cited
  • 2008Mandatory IFRS Reporting around the World: Early Evidence on the Economic Consequences2,174 cited
  • 2006A more complete conceptual framework for SME finance2,011 cited
  • 2002Small Business Credit Availability and Relationship Lending: The Importance of Bank Organisational Structure1,888 cited
  • 2005Does function follow organizational form? Evidence from the lending practices of large and small banks1,888 cited
  • 2008Tracing the Impact of Bank Liquidity Shocks: Evidence from an Emerging Market1,850 cited
  • 2013Handbook of the Economics of Finance1,813 cited

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2016
The Economics of Disclosure and Financial Reporting Regulation: Evidence and Suggestions for Future Research
1,754 cited
  • 2001The ability of banks to lend to informationally opaque small businesses977 cited
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