Article(electronic)#12020
Audit Committee Members' Reputation Incentives and Their Effectiveness in Monitoring the Financial Reporting Process
In: Abacus, Volume 56, Issue 3, p. 348-406
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Article(electronic)#22022
Shareholder Election of CSR Committee Members and its Effects on CSR Performance
In: Journal of Business Finance & Accounting. DOI:10.1111/jbfa.12643
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Article(electronic)#32020
Corporate Reputation and the Timeliness of External Audit and Earnings Announcement
In: International Journal of Auditing, Volume 24, Issue 3, p. 366-395
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Article(electronic)#42018
Managerial Litigation Risk and Corporate Investment Efficiency: Evidence from Universal Demand Laws
In: Journal of Empirical Legal Studies, forthcoming
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Article(electronic)#52018
Litigation Risk and Cost Behavior: Evidence from Derivative Lawsuits
In: AAA 2018 Management Accounting Section Midyear Meeting
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Article(electronic)#6July 2014
Government and managerial influence on auditor switching under partial privatization
In: Journal of accounting and public policy, Volume 33, Issue 4, p. 372-390
ISSN: 0278-4254
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Article(electronic)#72023
Managerial Litigation Risk and Auditor Choice
In: International Journal of Accounting, Forthcoming
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Article(electronic)#82020
State Ownership and Abnormal Accruals in Highly-Valued Firms: Evidence from China
In: Journal of Contemporary Accounting & Economics, Forthcoming
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Article(electronic)#10
The Effect of IFRS on Loan Spreads for Private Finance Initiative
In: JCAE-D-24-35
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Article(electronic)#122019
The Effect of Audit Market Competition on Audit Quality and Pricing in a Non-Big 4 Market
In: The International Journal of Accounting, Forthcoming
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Article(electronic)#132015
Off-Balance Sheet Derivatives and Banking Risk: Indonesian Evidence
In: 28th Australasian Finance and Banking Conference
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Open Access#142016
Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?
In this paper, we examine the role of information sharing and borrower legal rights in affecting the procyclical effect of bank loan loss provisions. Based on a sample of Asian banks, our empirical results highlight that higher non-discretionary provisions reduce loan growth and hence, non-discretionary provisions are procyclical. A closer investigation suggests that better information sharing through public credit registries managed by central banks, but not private credit bureaus managed by the private sector, might substitute the role of a dynamic provisioning system in mitigating the procyclicality of non-discretionary provisions. We also document that higher discretionary provisions in countries with stronger legal rights of borrowers may temper the procyclical effect of non-discretionary provisions. However, these findings only hold for small banks. This suggests that the implementation of a dynamic provisioning system to mitigate the procyclicality of non-discretionary provisions is more crucial for large banks, because such procyclicality cannot be offset by strengthening credit market environments through better information sharing and legal rights of borrowers.
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Open Access#152016
Loan Loss Provisions and Lending Behavior of Banks: Do Information Sharing and Borrower Legal Rights Matter?
In this paper, we examine the role of information sharing and borrower legal rights in affecting the procyclical effect of bank loan loss provisions. Based on a sample of Asian banks, our empirical results highlight that higher non-discretionary provisions reduce loan growth and hence, non-discretionary provisions are procyclical. A closer investigation suggests that better information sharing through public credit registries managed by central banks, but not private credit bureaus managed by the private sector, might substitute the role of a dynamic provisioning system in mitigating the procyclicality of non-discretionary provisions. We also document that higher discretionary provisions in countries with stronger legal rights of borrowers may temper the procyclical effect of non-discretionary provisions. However, these findings only hold for small banks. This suggests that the implementation of a dynamic provisioning system to mitigate the procyclicality of non-discretionary provisions is more crucial for large banks, because such procyclicality cannot be offset by strengthening credit market environments through better information sharing and legal rights of borrowers.
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