Loan Sales and Borrowers' Accounting Conservatism
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DOI: 10.1111/1911-3846.12408
Abstract: We examine whether initial loan sales in the secondary loan market relate to borrowing firms’ accounting conservatism. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We… read more here.
Keywords: conservatism; loan; borrowers accounting; loan sales ... See more keywords