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.
Abstract
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.
Citations:
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| ID Code: | 28077 |
|---|---|
| Item Type: | Journal Article |
| Additional URLs: | |
| Keywords: | Differential reporting, bank loan officers, GAAP, Evaluation, Accounting Standards |
| ISSN: | 0155-9982 |
| 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 12:03 |
| Last Modified: | 11 Aug 2011 01:09 |
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