Differential reporting and the effect on loan evaluations : an experimental study
Data(s) |
01/12/1999
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Resumo |
This study utilises a mexed design laboratory experiment to test the impact of differential reporting on one group of external financial report users-lenders. The results indicate that the judgments of bank loan officers' assessment of the ability of a borrower to repay, are not significantly affected by differential reporting (in this case, presentation on non-GAAP financial reports compared to GAAP financial reports). However, bankers request additional information from borrowers when non-GAAP financial reports are presented. |
Identificador | |
Publicador |
Elsevier |
Relação |
http://www.elsevier.com/wps/find/journaldescription.cws_home/703483/description Kent, Pamela & Munro, Lois A. (1999) Differential reporting and the effect on loan evaluations : an experimental study. Accounting Forum, 23(4), pp. 359-377. |
Fonte |
QUT Business School; School of Accountancy |
Palavras-Chave | #150103 Financial Accounting #Differential reporting #bank loan officers #GAAP #Evaluation #Accounting Standards |
Tipo |
Journal Article |