Accepted by Phil Berger. We thank the editor, an anonymous reviewer, Dan Amiram, Ray Ball, Ryan Ball, Douglas Diamond, Merle Erickson, Rich Frankel, Christian Leuz, Michael Minnis, David Ross, Florin Vasvari, Jieying Zhang, and participants at the 2010 Dopuch Conference at Washington University, the 2010 Duke/UNC Fall Camp, 2010 Financial Economics and Accounting Conference at the University of Maryland, the 2010 Stanford Summer Camp and seminar participants at Indiana University, Tsinghua University, and the University of Texas at Dallas for helpful comments. We thank the Thomson Reuters Loan Pricing Corporation for providing loan data. We gratefully acknowledge the financial support of the Kenan-Flagler Business School, The University of North Carolina at Chapel Hill, and the University of Chicago Booth School of Business. Regina Wittenberg-Moerman also gratefully acknowledges the financial support of the Neubauer Family Fellowship.
The Role of Bank Reputation in “Certifying” Future Performance Implications of Borrowers’ Accounting Numbers
Article first published online: 18 MAY 2012
Copyright ©, University of Chicago on behalf of the Accounting Research Center, 2012
Journal of Accounting Research
Volume 50, Issue 4, pages 883–930, September 2012
How to Cite
BUSHMAN, R. M. and WITTENBERG-MOERMAN, R. (2012), The Role of Bank Reputation in “Certifying” Future Performance Implications of Borrowers’ Accounting Numbers. Journal of Accounting Research, 50: 883–930. doi: 10.1111/j.1475-679X.2012.00455.x
- Issue published online: 23 JUL 2012
- Article first published online: 18 MAY 2012
- Accepted manuscript online: 26 FEB 2012 01:31AM EST
- Received 3 January 2011; accepted 14 February 2012
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