Bank accounting regulations, enforcement mechanisms, and financial statement informativeness : cross-country evidence
Year of publication: |
2020
|
---|---|
Authors: | Duru, Augustine ; Hasan, Iftekhar ; Song, Liang ; Zhao, Yijiang |
Published in: |
Accounting and business research. - New York, NY : Routledge, Taylor & Francis Group, ISSN 2159-4260, ZDB-ID 2065743-2. - Vol. 50.2020, 3, p. 269-304
|
Subject: | bank accounting regulations | industry-specific enforcement mechanisms | financial statement informativeness | banking transparency | Informationswert | Information value | Bilanzierungsgrundsätze | Accounting standards | Jahresabschluss | Financial statement | Bank | Bankenaufsicht | Banking supervision | Kreditgeschäft | Bank lending | Unternehmenspublizität | Corporate disclosure | USA | United States | Bankenregulierung | Bank regulation | Bankrechnungslegung | Bank accounting |
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