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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.

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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.

Impact and interest:

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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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