Differential reporting and the effect on loan evaluations : an experimental study
Kent, Pamela & Munro, Lois A. (1999) Differential reporting and the effect on loan evaluations : an experimental study. Accounting Forum, 23(4), pp. 359-377.
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.
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|Item Type:||Journal Article|
|Keywords:||Differential reporting, bank loan officers, GAAP, Evaluation, Accounting Standards|
|Subjects:||Australian and New Zealand Standard Research Classification > COMMERCE MANAGEMENT TOURISM AND SERVICES (150000) > ACCOUNTING AUDITING AND ACCOUNTABILITY (150100) > Financial Accounting (150103)|
|Divisions:||Current > QUT Faculties and Divisions > QUT Business School
Current > Schools > School of Accountancy
|Deposited On:||21 Oct 2009 02:03|
|Last Modified:||10 Aug 2011 15:09|
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