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• W2514919605 abstract "I examine the relation between borrowers’ accounting information and banks’ lending decisions, measured in terms of nonperforming loans (NPLs) and pooling of borrowers (i.e., the inability to price-differentiate borrowers). If the information contained in borrowers’ financial statements affects the degree of bank screening and monitoring, banks’ lending decisions will be a function of borrowers’ accounting information. If banks can use their information advantage to overcome any screening and monitoring need, banks’ lending decisions will be independent of borrowers’ accounting information. Using an international sample of banks and loan contracts, I find that banks have impaired screening and monitoring abilities after borrowers are required to change their accounting numbers, i.e., to switch from their local accounting rules (local GAAP) to International Financial Reporting Standards (IFRS), suggesting that borrowers’ financial statements are a nontrivial part of banks’ information set. The results are stronger in countries whose accounting rules differed the most compared to IFRS, in banks with higher proportions of loans granted to borrowers using IFRS, and in banks less familiar with the new standards, suggesting that the effect is not only due to the content of the new standards but also to nontrivial learning costs. The effect is also robust to change in countries’ enforcement levels, although weaker." @default.
• W2514919605 created "2016-09-16" @default.
• W2514919605 creator A5051340537 @default.
• W2514919605 date "2016-01-01" @default.
• W2514919605 modified "2023-09-27" @default.
• W2514919605 title "Borrowerss Accounting Information and Bankss Lending Decisions" @default.
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• W2514919605 doi "https://doi.org/10.2139/ssrn.2813798" @default.
• W2514919605 hasPublicationYear "2016" @default.
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