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Economic growth and financial statement verification

Lisowsky, Petro; Minnis, Michael; Sutherland, Andrew - In: Journal of accounting research 55 (2017) 4, pp. 745-794

Persistent link: https://www.econbiz.de/10011734557

Commercial lending concentration and bank expertise : evidence from borrower financial statements

Berger, Philip G.; Minnis, Michael; Sutherland, Andrew - In: Journal of accounting & economics 64 (2017) 2/3, pp. 253-277

Persistent link: https://www.econbiz.de/10011783372

Financial reporting

Alexander, David; Britton, Anne - 2004 - 7. ed.

Persistent link: https://www.econbiz.de/10004797374

Financial Statements not Required

Minnis, Michael; Sutherland, Andrew; Vetter, Felix - 2023

Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances...

Persistent link: https://www.econbiz.de/10014348965

Financial accounting : an international introduction

Alexander, David - 2007 - 3. ed.

Persistent link: https://www.econbiz.de/10004899706

International financial reporting and analysis

Alexander, David; Britton, Anne; Jorissen, Ann - 2009 - 4. ed.

Persistent link: https://www.econbiz.de/10004943475