Overseas bankers in the UK and their use of information for making lending decisions: Changes from 1985
Author
Abstract
Suggested Citation
DOI: 10.1016/j.bar.2005.10.004
Download full text from publisher
As the access to this document is restricted, you may want to search for a different version of it.
References listed on IDEAS
- Lucia S Chang & Kenneth S Most & Carlos W Brain, 1983. "The Utility of Annual Reports: An International Study," Journal of International Business Studies, Palgrave Macmillan;Academy of International Business, vol. 14(1), pages 63-84, March.
- 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.
- J. Holland, 1998. "Private disclosure and financial reporting," Accounting and Business Research, Taylor & Francis Journals, vol. 28(4), pages 255-269.
- Lev, B & Zarowin, P, 1999. "The boundaries of financial reporting and how to extend them," Journal of Accounting Research, Wiley Blackwell, vol. 37(2), pages 353-385.
Citations
Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
Cited by:
- 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.
- 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.
- Stefan Sundgren & Tobias Svanström, 2013. "Audit office size, audit quality and audit pricing: evidence from small- and medium-sized enterprises," Accounting and Business Research, Taylor & Francis Journals, vol. 43(1), pages 31-55, February.
- Jianu Iulia, 2012. "Study Regarding The Relevance Of The Information Disclosed In The Romanian Financial Statement," EuroEconomica, Danubius University of Galati, issue 4(31), pages 21-32, November.
- Iulia JIANU, 2012. "Investors’ Perception Regarding The Role Of The Economic Entity In Regional Development," REVISTA ADMINISTRATIE SI MANAGEMENT PUBLIC, Faculty of Administration and Public Management, Academy of Economic Studies, Bucharest, Romania, vol. 2012(8), pages 268-276, June.
- Haliti Rudhani Leonora & Ismajli Hysen & Mustafa Albulena, 2017. "The Importance of the Audited Financial Statement in Attracting Foreign Investors in Private Sector in Kosovo," Baltic Journal of Real Estate Economics and Construction Management, Sciendo, vol. 5(1), pages 118-136, November.
- Ubesie M. C. & Nwanekpe C. E. & Ejilibe C., 2020. "Impact of Capital Market on Economic Growth in Nigeria," Business and Management Research, Business and Management Research, Sciedu Press, vol. 9(2), pages 49-57, June.
Most related items
These are the items that most often cite the same works as this one and are cited by the same works as this one.- Beattie, Vivien & Smith, Sarah Jane, 2013. "Value creation and business models: Refocusing the intellectual capital debate," The British Accounting Review, Elsevier, vol. 45(4), pages 243-254.
- Stolowy, Hervé & Jeanjean, Thomas & Erkens, Michael, 2011.
"The economic consequences of increasing the international visibility of financial reports,"
HEC Research Papers Series
957, HEC Paris.
- Hervé Stolowy & T. Jeanjean & M. Erkens, 2012. "The Economic Consequences of Increasing the International Visibility of Financial Reports," Post-Print hal-00715389, HAL.
- Hervé Stolowy & T. Jeanjean & M. Erkens, 2012. "The Economic Consequences of Increasing the International Visibility of Financial Reports," Post-Print hal-00715390, HAL.
- Lam, Kevin C.K. & Sami, Heibatollah & Zhou, Haiyan, 2013. "Changes in the value relevance of accounting information over time: Evidence from the emerging market of China," Journal of Contemporary Accounting and Economics, Elsevier, vol. 9(2), pages 123-135.
- Lorena Mitrione & George Tanewski & Jacqueline Birt, 2014. "The relevance to firm valuation of research and development expenditure in the Australian health-care industry," Australian Journal of Management, Australian School of Business, vol. 39(3), pages 425-452, August.
- Paugam, Luc, 2011. "Valorisation et reporting du goodwill : enjeux théoriques et empiriques," Economics Thesis from University Paris Dauphine, Paris Dauphine University, number 123456789/8007 edited by Casta, Jean-François.
- Efstathios G. Parcharidis & Nikos C. Varsakelis, 2010. "R&D and Tobin's q in an emerging financial market: the case of the Athens Stock Exchange," Managerial and Decision Economics, John Wiley & Sons, Ltd., vol. 31(5), pages 353-361.
- 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.
- repec:dau:papers:123456789/2165 is not listed on IDEAS
- Anna Maria Biscotti & Eugenio D?Amico & Sabato Vinci, 2019. "The effectiveness of intellectual capital disclosure in market assessments of corporate value creation," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 5-35.
- Kryzanowski, Lawrence & Mohsni, Sana, 2015. "Earnings forecasts and idiosyncratic volatilities," International Review of Financial Analysis, Elsevier, vol. 41(C), pages 107-123.
- Gaétan Breton & Alain Schatt, 2000. "Rôle et caractérisation de l’analyse financière," Revue d'Économie Financière, Programme National Persée, vol. 59(4), pages 147-161.
- Fiona Wilson, 2016. "Making Loan Decisions in Banks: Straight from the Gut?," Journal of Business Ethics, Springer, vol. 137(1), pages 53-63, August.
- Bellavite Pellegrini, Carlo & Pellegrini, Laura & Sironi, Emiliano, 2010. "Alternative vs Traditional Corporate Governance Systems in Italy: An Empirical Analysis," MPRA Paper 104656, University Library of Munich, Germany, revised 2010.
- Soumya Sarkar & Titas Bhattacharjee, 2017. "Impact of Voluntary Disclosures on Corporate Brand Equity," Corporate Reputation Review, Palgrave Macmillan, vol. 20(2), pages 125-136, May.
- David S. Jenkins & Gregory D. Kane & Uma Velury, 2009. "Earnings Conservatism and Value Relevance Across the Business Cycle," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 36(9-10), pages 1041-1058.
- Mohamed El Hedi Arouri & Aldo Lévy & Duc Khuong Nguyen, 2010.
"ROE and Value Creation under IAS/IFRS: Evidence of Discordance from French Firms,"
European Financial and Accounting Journal, Prague University of Economics and Business, vol. 2010(3), pages 84-112.
- Aldo Levy & Duc Khong & Mohamed El Hedi Arouri, 2010. "ROE and value creation under IAS-IFRS: evidence of discordance from French firms," Post-Print halshs-01278655, HAL.
- Lorenzo Simoni & Laura Bini & Francesco Giunta, 2019. "The effects of business model regulation on the value relevance of traditional performance measures. Some evidence from UK companies," FINANCIAL REPORTING, FrancoAngeli Editore, vol. 2019(1), pages 83-111.
- Koji Ota, 2010. "The Value Relevance of Management Forecasts and Their Impact on Analysts' Forecasts: Empirical Evidence From Japan," Abacus, Accounting Foundation, University of Sydney, vol. 46(1), pages 28-59, March.
- Elenea Valenzuela D., 2004. "Consideración De Los Intangibles En La Evaluación De Acciones Por Los Analistas Financieros," Remef - Revista Mexicana de Economía y Finanzas Nueva Época REMEF (The Mexican Journal of Economics and Finance), Instituto Mexicano de Ejecutivos de Finanzas, IMEF, vol. 3(2), pages 101-126, Junio 200.
- Denis Cormier & Walter Aerts & Marie‐Josée Ledoux & Michel Magnan, 2010. "Web‐Based Disclosure About Value Creation Processes: A Monitoring Perspective," Abacus, Accounting Foundation, University of Sydney, vol. 46(3), pages 320-347, September.
- Ryoo, Juyoun & Jeon, Jin Q. & Lee, Cheolwoo, 2016. "Do marketing activities enhance firm value? Evidence from M&A transactions," European Management Journal, Elsevier, vol. 34(3), pages 243-257.
More about this item
Keywords
Banks; Users; Financial reporting; Standards;All these keywords.
Statistics
Access and download statisticsCorrections
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:bracre:v:38:y:2006:i:2:p:175-191. 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.
If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with 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: https://www.journals.elsevier.com/the-british-accounting-review .
Please note that corrections may take a couple of weeks to filter through the various RePEc services.