The harmonization of lending standards within banks through mandated loan-level transparency
Year of publication: |
2021
|
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Authors: | Kang, Jung Koo ; Loumioti, Maria ; Moerman, Regina Wittenberg |
Published in: |
Journal of accounting & economics. - Amsterdam [u.a.] : Elsevier, ISSN 0165-4101, ZDB-ID 441330-1. - Vol. 72.2021, 1, p. 1-20
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Subject: | Transparency | External and internal reporting | Credit term harmonization | Learning | Regulatory scrutiny | Kreditgeschäft | Bank lending | Bank | Transparenz | EU-Staaten | EU countries | Kreditrisiko | Credit risk |
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