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Effects Of Small Business Accounting Bases And Accountant Service Levels On Loan Officer Decisions

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  • William M. Baker
  • Gary M. Cunningham

Abstract

This study examines effects of four combinations of accounting bases and service levels — GAAP and income tax bases, and audit and review service levels — on loan officers' decisions, both separately and in interaction. It examines effects on loan decisions and perceptions of interest rates, default risk, confidence, and usefulness. The interaction of accounting basis and service level significantly affects perceived confidence but does not affect other decisions. Accounting basis and service level separately affect interest rates, default risk, and report usefulness, but do not affect the loan decision.

Suggested Citation

  • William M. Baker & Gary M. Cunningham, 1993. "Effects Of Small Business Accounting Bases And Accountant Service Levels On Loan Officer Decisions," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 20(4), pages 465-477, June.
    • Handle: RePEc:bla:jbfnac:v:20:y:1993:i:4:p:465-477
    DOI: 10.1111/j.1468-5957.1993.tb00269.x
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