Threat of entry and the use of discretion in banks’ financial reporting
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DOI: 10.1016/j.jacceco.2018.06.003
Abstract: Abstract This paper studies managers’ use of accounting discretion to deter entry. Using state-level changes in branching regulation under the Interstate Banking and Branching Efficiency Act, I find geographically-constrained community banks increased their loan loss… read more here.
Keywords: entry; entry use; threat entry; economics ... See more keywords