IDEAS home Printed from https://ideas.repec.org/a/eee/aosoci/v14y1989i3p235-246.html
   My bibliography  Save this article

The use of accounting information in bank lending decisions

Author

Listed:
  • Danos, Paul
  • Holt, Doris L.
  • Imhoff, Eugene Jr

Abstract

No abstract is available for this item.

Suggested Citation

  • Danos, Paul & Holt, Doris L. & Imhoff, Eugene Jr, 1989. "The use of accounting information in bank lending decisions," Accounting, Organizations and Society, Elsevier, vol. 14(3), pages 235-246, April.
    • Handle: RePEc:eee:aosoci:v:14:y:1989:i:3:p:235-246
    as

    Download full text from publisher

    File URL: http://www.sciencedirect.com/science/article/pii/0361-3682(89)90025-1
    Download Restriction: Full text for ScienceDirect subscribers only
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Sangwook Lee & Sang Hoo Bae & Inshik Seol, 2019. "Loan relation with foreign banks and information asymmetry: evidence from earnings management by local firms in Korea," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 43(2), pages 344-366, April.
    2. Paul Mather, 1999. "Financial covenants and related contracting processes in the Australian private debt market: an experimental study," Accounting and Business Research, Taylor & Francis Journals, vol. 30(1), pages 29-42.
    3. Estefanía Palazuelos & Ángel Herrero Crespo & Javier Montoya del Corte, 2018. "Effect of perceived default risk and accounting information quality on the decision to grant credit to SMEs," Risk Management, Palgrave Macmillan, vol. 20(2), pages 121-141, May.
    4. Estefanía Palazuelos & Ángel Herrero Crespo & Javier Montoya Corte, 2018. "Accounting information quality and trust as determinants of credit granting to SMEs: the role of external audit," Small Business Economics, Springer, vol. 51(4), pages 861-877, December.
    5. Andreas Hoegen & Dennis M. Steininger & Daniel Veit, 2018. "How do investors decide? An interdisciplinary review of decision-making in crowdfunding," Electronic Markets, Springer;IIM University of St. Gallen, vol. 28(3), pages 339-365, August.
    6. Andrea Bellucci & Alexander Borisov & Alberto Zazzaro, 2011. "Do Male and Female Loan Officers Differ in Small Business Lending? A Review of the Literature," Contributions to Economics, in: Giorgio Calcagnini & Ilario Favaretto (ed.), The Economics of Small Businesses, chapter 0, pages 195-219, Springer.
    7. Xiao Li & Jeffrey Ng & Walid Saffar, 2021. "Financial Reporting and Trade Credit: Evidence from Mandatory IFRS Adoption," Contemporary Accounting Research, John Wiley & Sons, vol. 38(1), pages 96-128, March.
    8. Pappas, Kostas & Walsh, Eamonn & Xu, Alice Liang, 2019. "Real earnings management and loan contract terms," The British Accounting Review, Elsevier, vol. 51(4), pages 373-401.
    9. Philip R. Beaulieu, 1994. "Utilisation par les prêteurs commerciaux de l'information comptable en interaction avec la crédibilité de la source," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 587-623, March.
    10. Snježana Deno & Thomas Loy & Carsten Homburg, 2020. "What Happens If Private Accounting Information Becomes Public? Small Firms’ Access to Bank Debt," Entrepreneurship Theory and Practice, , vol. 44(6), pages 1091-1111, November.
    11. Martti Vihanto, 1998. "Using Psychology to Reinforce the Austrian Argument for Freedom: The Case of Loan Decisions," Constitutional Political Economy, Springer, vol. 9(4), pages 303-321, December.
    12. Philip R. Beaulieu, 1994. "Commercial Lenders' Use of Accounting Information in Interaction with Source Credibility," Contemporary Accounting Research, John Wiley & Sons, vol. 10(2), pages 557-585, March.
    13. Schneider, Arnold, 2018. "Studies on the impact of accounting information and assurance on commercial lending judgments," Journal of Accounting Literature, Elsevier, vol. 41(C), pages 63-74.
    14. Berry, Aidan & Robertson, Jenny, 2006. "Overseas bankers in the UK and their use of information for making lending decisions: Changes from 1985," The British Accounting Review, Elsevier, vol. 38(2), pages 175-191.
    15. DeZoort, F. Todd & Holt, Travis & Taylor, Mark H., 2012. "A test of the auditor reliability framework using lenders’ judgments," Accounting, Organizations and Society, Elsevier, vol. 37(8), pages 519-533.
    16. Fiona Wilson, 2016. "Making Loan Decisions in Banks: Straight from the Gut?," Journal of Business Ethics, Springer, vol. 137(1), pages 53-63, August.
    17. Sylvain Durocher & Anne Fortin, 2009. "Proposed Changes in Lease Accounting and Private Business Bankers' Credit Decisions," Accounting Perspectives, John Wiley & Sons, vol. 8(1), pages 9-42, February.
    18. Searcy, DeWayne L. & Ward, Terry J. & Woodroof, Jon B., 2009. "Continuous reporting benefits in the private debt capital market," International Journal of Accounting Information Systems, Elsevier, vol. 10(3), pages 137-151.
    19. Cassar, Gavin & Ittner, Christopher D. & Cavalluzzo, Ken S., 2015. "Alternative information sources and information asymmetry reduction: Evidence from small business debt," Journal of Accounting and Economics, Elsevier, vol. 59(2), pages 242-263.
    20. Teodor HADA & Nicoleta BARBUTA-MISU & Teodora Maria AVRAM, 2016. "Financial CEMATT Method: a New Approach for Performance Assessment using Accounting Information," Economics and Applied Informatics, "Dunarea de Jos" University of Galati, Faculty of Economics and Business Administration, issue 2, pages 10-17.
    21. Madaleno Mara & Bărbuţă-Mişu Nicoleta, 2019. "The Financial Performance of European Companies: Explanatory Factors in the Context of Economic Crisis," Ekonomika (Economics), Sciendo, vol. 98(2), pages 6-18, December.
    22. Daniela Ruggeri & Antonio Leotta & Carmela Rizza, 2018. "The Bank Lending Process: Accounting Information Role in Constructing Realities or Illusions," International Journal of Business and Management, Canadian Center of Science and Education, vol. 13(2), pages 1-53, January.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:eee:aosoci:v:14:y:1989:i:3:p:235-246. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Catherine Liu (email available below). General contact details of provider: http://www.elsevier.com/locate/aos .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.