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An Empirical Study of Bank Loan Officers’ Functional Fixation on Agricultural Co‐operatives and their Reported Earnings

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  • Desley Sands
  • Pak Auyeung

Abstract

There has been a long held perception of bias against Australian agricultural co‐operatives in the debt capital market. This perception may be attributable to the possibility that bank loan officers are functionally fixated on the reported earnings of co‐operatives and on an entity type in forming their loan decisions. The independent variable in this study is comprised of the manipulated information content of financial variables which incorporate entity type choice and accounting policy choice, and is measured at four treatment levels of reporting. The dependent variables are comprised of the three loan officer decisions: interest rate above prime, need for extra information, and importance of financial variables. The results obtained do not support the hypothesis of functional fixation on reported earnings and on an entity title.

Suggested Citation

  • Desley Sands & Pak Auyeung, 2001. "An Empirical Study of Bank Loan Officers’ Functional Fixation on Agricultural Co‐operatives and their Reported Earnings," Accounting Forum, Taylor & Francis Journals, vol. 25(4), pages 353-379, December.
    • Handle: RePEc:taf:accfor:v:25:y:2001:i:4:p:353-379
    DOI: 10.1111/1467-6303.00071
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    Cited by:

    1. 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.

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