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Technology is changing lending : implications for research

Sutherland, Andrew - In: Journal of accounting & economics 70 (2020) 2/3, pp. 1-9

Persistent link: https://www.econbiz.de/10012494849

Does credit reporting lead to a decline in relationship lending? : evidence from information sharing technology

Sutherland, Andrew - In: Journal of accounting & economics 66 (2018) 1, pp. 123-141

Persistent link: https://www.econbiz.de/10011904771

Financial statements not required

Minnis, Michael; Sutherland, Andrew; Vetter, Felix W. - In: Journal of accounting and economics 78 (2024) 2/3, pp. 1-31

Persistent link: https://www.econbiz.de/10015432324

Financial statements vs. FinTech : a discussion of Minnis, Sutherland, and Vetter

Demerjian, Peter - In: Journal of accounting and economics 78 (2024) 2/3, pp. 1-8

Persistent link: https://www.econbiz.de/10015432325

Financial statements as monitoring mechanisms : evidence from small commercial loans

Minnis, Michael; Sutherland, Andrew - In: Journal of accounting research 55 (2017) 1, pp. 197-233

Persistent link: https://www.econbiz.de/10011658156

Regulatory spillovers in common audit markets

Duguay, Raphael; Minnis, Michael; Sutherland, Andrew - 2017

We find that Sarbanes-Oxley (SOX) had two significant effects on the audit market for nonpublic entities. The first short-run effect stems from inelastic labor supply coupled with an audit demand shock from public companies. As a result, private companies reduced their use of attested financial...

Persistent link: https://www.econbiz.de/10011749427

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

Are concentrated banks better informed than diversified ones?

Strahan, Philip E. - In: Journal of accounting & economics 64 (2017) 2/3, pp. 278-283

Persistent link: https://www.econbiz.de/10011783373

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

Learning about competitors : evidence from SME lending

Darmouni, Olivier; Sutherland, Andrew - In: The review of financial studies 34 (2021) 5, pp. 2275-2317

Persistent link: https://www.econbiz.de/10012504779