Please use this identifier to cite or link to this item: http://hdl.handle.net/10397/70781
Title: Corruption in bank lending : the role of timely loan loss recognition
Authors: Akins, B
Dou, YW
Ng, J 
Keywords: Timeliness
Loan loss recognition
Corruption
Banks
Issue Date: 2017
Publisher: North-Holland
Source: Journal of accounting and economics, 2017, v. 63, no. 2-3, p. 454-478 How to cite?
Journal: Journal of accounting and economics 
Abstract: Building on the recent literature on corruption in bank lending, we examine the effect of country-level timely loan loss recognition by banks on lending corruption using a unique World Bank dataset that covers more than 3,600 firms across 44 countries. We find evidence consistent with timely loan loss recognition constraining lending corruption because it increases the likelihood of problem loans being uncovered earlier. In further analysis, we find timely loan loss recognition to be less associated with reduced corruption in countries where there is significant government ownership in the banking system and deposit insurance schemes. This evidence is consistent with timely loan loss recognition being less of a deterrent to lending corruption when banks are less disciplined by their capital providers.
URI: http://hdl.handle.net/10397/70781
ISSN: 0165-4101
EISSN: 1879-1980
DOI: 10.1016/j.jacceco.2016.08.003
Appears in Collections:Journal/Magazine Article

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