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- Publisher Website: 10.1016/j.jacceco.2016.08.003
- Scopus: eid_2-s2.0-85005965755
- WOS: WOS:000403119600015
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Article: Corruption in bank lending: The role of timely loan loss recognition
Title | Corruption in bank lending: The role of timely loan loss recognition |
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Authors | |
Keywords | Banks Corruption Loan loss recognition Timeliness |
Issue Date | 2017 |
Citation | Journal of Accounting and Economics, 2017, v. 63, n. 2-3, p. 454-478 How to Cite? |
Abstract | Building on the recent literature on corruption in bank lending, we examine the effect of country-level timely loan loss recognition by banks on lending corruption using a unique World Bank dataset that covers more than 3,600 firms across 44 countries. We find evidence consistent with timely loan loss recognition constraining lending corruption because it increases the likelihood of problem loans being uncovered earlier. In further analysis, we find timely loan loss recognition to be less associated with reduced corruption in countries where there is significant government ownership in the banking system and deposit insurance schemes. This evidence is consistent with timely loan loss recognition being less of a deterrent to lending corruption when banks are less disciplined by their capital providers. |
Persistent Identifier | http://hdl.handle.net/10722/315263 |
ISSN | 2023 Impact Factor: 5.4 2023 SCImago Journal Rankings: 8.337 |
ISI Accession Number ID |
DC Field | Value | Language |
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dc.contributor.author | Akins, Brian | - |
dc.contributor.author | Dou, Yiwei | - |
dc.contributor.author | Ng, Jeffrey | - |
dc.date.accessioned | 2022-08-05T10:18:14Z | - |
dc.date.available | 2022-08-05T10:18:14Z | - |
dc.date.issued | 2017 | - |
dc.identifier.citation | Journal of Accounting and Economics, 2017, v. 63, n. 2-3, p. 454-478 | - |
dc.identifier.issn | 0165-4101 | - |
dc.identifier.uri | http://hdl.handle.net/10722/315263 | - |
dc.description.abstract | Building on the recent literature on corruption in bank lending, we examine the effect of country-level timely loan loss recognition by banks on lending corruption using a unique World Bank dataset that covers more than 3,600 firms across 44 countries. We find evidence consistent with timely loan loss recognition constraining lending corruption because it increases the likelihood of problem loans being uncovered earlier. In further analysis, we find timely loan loss recognition to be less associated with reduced corruption in countries where there is significant government ownership in the banking system and deposit insurance schemes. This evidence is consistent with timely loan loss recognition being less of a deterrent to lending corruption when banks are less disciplined by their capital providers. | - |
dc.language | eng | - |
dc.relation.ispartof | Journal of Accounting and Economics | - |
dc.subject | Banks | - |
dc.subject | Corruption | - |
dc.subject | Loan loss recognition | - |
dc.subject | Timeliness | - |
dc.title | Corruption in bank lending: The role of timely loan loss recognition | - |
dc.type | Article | - |
dc.description.nature | link_to_subscribed_fulltext | - |
dc.identifier.doi | 10.1016/j.jacceco.2016.08.003 | - |
dc.identifier.scopus | eid_2-s2.0-85005965755 | - |
dc.identifier.volume | 63 | - |
dc.identifier.issue | 2-3 | - |
dc.identifier.spage | 454 | - |
dc.identifier.epage | 478 | - |
dc.identifier.isi | WOS:000403119600015 | - |