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A note on the role of memory in commercial loan officers' use of accounting and character information

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  • Beaulieu, Philip R.

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  • Beaulieu, Philip R., 1996. "A note on the role of memory in commercial loan officers' use of accounting and character information," Accounting, Organizations and Society, Elsevier, vol. 21(6), pages 515-528, August.
    • Handle: RePEc:eee:aosoci:v:21:y:1996:i:6:p:515-528
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    References listed on IDEAS

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    1. Kida, T, 1984. "The Impact Of Hypothesis-Testing Strategies On Auditors Use Of Judgment Data," Journal of Accounting Research, Wiley Blackwell, vol. 22(1), pages 332-340.
    2. 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.
    3. Kennedy, J, 1993. "Debiasing Audit Judgment With Accountability - A Framework And Experimental Results," Journal of Accounting Research, Wiley Blackwell, vol. 31(2), pages 231-245.
    4. Libby, Robert & Trotman, Ken T., 1993. "The review process as a control for differential recall of evidence in auditor judgments," Accounting, Organizations and Society, Elsevier, vol. 18(6), pages 559-574, August.
    5. Moeckel, C, 1990. "The Effect Of Experience On Auditors Memory Errors," Journal of Accounting Research, Wiley Blackwell, vol. 28(2), pages 368-387.
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    Cited by:

    1. Andrés Guiral‐Contreras & Jose A. Gonzalo‐Angulo & Waymond Rodgers, 2007. "Information content and recency effect of the audit report in loan rating decisions," Accounting and Finance, Accounting and Finance Association of Australia and New Zealand, vol. 47(2), pages 285-304, June.
    2. Li, Jiyuan & Li, Zihui & Zhang, Min, 2023. "CFOs’ facial trustworthiness and bank loan contracts," International Review of Economics & Finance, Elsevier, vol. 84(C), pages 332-357.
    3. Casas Tomas & Hilb Michael, 2016. "Founders in the Living-Dead Trap: A Theoretical Exploration at Entrepreneurship’s Dark Core," Entrepreneurship Research Journal, De Gruyter, vol. 6(4), pages 401-423, October.
    4. 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.
    5. Wiklund, Johan & Baker, Ted & Shepherd, Dean, 2010. "The age-effect of financial indicators as buffers against the liability of newness," Journal of Business Venturing, Elsevier, vol. 25(4), pages 423-437, July.
    6. 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.
    7. Volker Bruns & Daniel V. Holland & Dean A. Shepherd & Johan Wiklund, 2008. "The Role of Human Capital in Loan Officers’ Decision Policies," Entrepreneurship Theory and Practice, , vol. 32(3), pages 485-506, May.
    8. Shepherd, Dean A. & Wiklund, Johan & Haynie, J. Michael, 2009. "Moving forward: Balancing the financial and emotional costs of business failure," Journal of Business Venturing, Elsevier, vol. 24(2), pages 134-148, March.
    9. 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.

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