Zobrazeno 1 - 10
of 30
pro vyhledávání: '"Aytekin Ertan"'
Autor:
Aytekin Ertan
Publikováno v:
Review of Accounting Studies. 27:1157-1198
I examine whether banks manage syndicated loan originations to achieve financial reporting goals. Using a large sample of loans and relying on a within-quarter analysis, I find that publicly traded banks that narrowly beat earnings benchmarks initiat
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::dd0b3672f5db11f04676b9deb6ea7a97
https://doi.org/10.1007/s11142-021-09607-7
https://doi.org/10.1007/s11142-021-09607-7
Publikováno v:
Review of Accounting Studies. 27:185-230
We propose that extrapolative beliefs about earnings announcement (EA) returns may contribute to the understanding of EA return patterns. We construct a theoretically motivated measure of extrapolative investors’ expectations based on a stock’s r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d7a98d80fb59ddbd2b10b7d2c3cdc82b
https://doi.org/10.1007/s11142-021-09593-w
https://doi.org/10.1007/s11142-021-09593-w
Autor:
Aytekin Ertan, Karthik Balakrishnan
Publikováno v:
The Accounting Review. 96:27-50
Does enhancing banks' information sets and understanding of credit risks improve loan loss recognition? We study this question using a global dataset of staggered initiations and coverage increases of public credit registries (PCRs). Mandated by nati
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::ac9a6354794a84e31925ab02628c3041
https://doi.org/10.2308/tar-2017-0244
https://doi.org/10.2308/tar-2017-0244
Publikováno v:
Journal of Financial and Quantitative Analysis. 57:207-239
We use a threshold-based design to study ex post discretion in lenders’ contractual enforcement of covenant violations. At preset thresholds, lenders enforce contractual breaches only infrequently, but this enforcement is associated with material c
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::52c64ca4c5f6b37e28ec078e5ff9535a
https://doi.org/10.1017/s0022109020000836
https://doi.org/10.1017/s0022109020000836
Publikováno v:
Journal of Management Accounting Research. 32:117-135
It is common in business analyses to invoke different efficiencies generated by scale. Growth is associated with declining average costs/sales and rising profit margins. Factors cited include the relatively fixed nature of some costs, increased barga
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::074ba68c073be408efdd9e76e5f01764
https://doi.org/10.2308/jmar-18-079
https://doi.org/10.2308/jmar-18-079
We study the economic consequences of mandates that require bank auditors to report to bank regulators. Based on survey responses from the European Central Bank, all 28 national bank regulators within the European Union, and a review of national bank
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::03c33ff1ec9fa30d4be0f87cc4d81cb2
https://lbsresearch.london.edu/id/eprint/1918/1/1-s2.0-S016541012100046X-main.pdf
https://lbsresearch.london.edu/id/eprint/1918/1/1-s2.0-S016541012100046X-main.pdf
Autor:
Karthik Balakrishnan, Aytekin Ertan
Publikováno v:
Review of Accounting Studies. 24:1359-1391
We employ the European Central Bank’s Loan-level Reporting Initiative as a shock to banks’ asset disclosures. We find that after the disclosure regulation, treatment banks raise more capital at cheaper rates and increase lending. Using novel surv
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::25c5d568b2bcdb804014b88bef260229
https://doi.org/10.1007/s11142-019-09510-2
https://doi.org/10.1007/s11142-019-09510-2
Autor:
Karthik Balakrishnan, Aytekin Ertan
Publikováno v:
SSRN Electronic Journal.
Academics and policy research strives to understand the role of public credit registries (PCRs) and information sharing in the development of financial markets. To provide insights into this question, the empirical literature exploits reforms that es
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::89a265a4e9648abe782e3e39b618d44d
https://doi.org/10.2139/ssrn.3677466
https://doi.org/10.2139/ssrn.3677466
Publikováno v:
Review of Accounting Studies. 27:231-231
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::57193144fd0013ae470801771d9c5cee
https://doi.org/10.1007/s11142-021-09605-9
https://doi.org/10.1007/s11142-021-09605-9
Autor:
Karthik Balakrishnan, Aytekin Ertan
Publikováno v:
The Accounting Review. 93:1-24
We examine the effects of banks' financial reporting frequency from 2000 to 2014 and find that quarterly reporting improves their loan portfolio quality. Sample banks experience a relative decrease of about 11 percent in their nonperforming loans aft
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::0771d32eaae9b2cf7411048e424610d0
https://doi.org/10.2308/accr-51936
https://doi.org/10.2308/accr-51936