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Tác giả CN
| Schneider, Arnold. |
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Nhan đề
| Financial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions /Arnold Schneider. |
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Thông tin xuất bản
| 2018. |
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Mô tả vật lý
| p. 225-235. |
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Tóm tắt
| The purpose of this study is to examine whether audit committee financial expertise matters when making commercial lending decisions. Commercial lenders rely on audited financial statements in making lending decisions, and the quality of these financial statements is impacted by the capabilities of audit committees having oversight of financial reporting. It is widely believed that this oversight is enhanced when audit committees contain members with financial expertise. A behavioural experiment is conducted where commercial lending officers make risk assessments and provide probabilities of granting loans based on a hypothetical scenario. This paper finds insufficient evidence to conclude that the existence of financial expertise on audit committees makes a difference to lenders. When replacing audit committee members, however, financial expertise does appear to matter to lenders in some cases. |
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Đề mục chủ đề
| Kinh tế tài chính. |
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Đề mục chủ đề
| Financial Economy. |
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Thuật ngữ không kiểm soát
| Thương mại. |
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Thuật ngữ không kiểm soát
| Audit committees. |
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Thuật ngữ không kiểm soát
| Commercial lending. |
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Thuật ngữ không kiểm soát
| Financial expertise. |
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Thuật ngữ không kiểm soát
| Chuyên gia tài chính. |
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Thuật ngữ không kiểm soát
| Ủy ban chứng khoán. |
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Nguồn trích
| Accounting and Business Research- Vol.48, No.2 |
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| 100 | 1 |aSchneider, Arnold. |
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| 245 | 10|aFinancial expertise on audit committees of loan applicants: a research note to test the effects on lending decisions /|cArnold Schneider. |
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| 260 | |c2018. |
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| 300 | 10|ap. 225-235. |
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| 520 | |aThe purpose of this study is to examine whether audit committee financial expertise matters when making commercial lending decisions. Commercial lenders rely on audited financial statements in making lending decisions, and the quality of these financial statements is impacted by the capabilities of audit committees having oversight of financial reporting. It is widely believed that this oversight is enhanced when audit committees contain members with financial expertise. A behavioural experiment is conducted where commercial lending officers make risk assessments and provide probabilities of granting loans based on a hypothetical scenario. This paper finds insufficient evidence to conclude that the existence of financial expertise on audit committees makes a difference to lenders. When replacing audit committee members, however, financial expertise does appear to matter to lenders in some cases. |
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| 650 | |aKinh tế tài chính. |
|---|
| 650 | |aFinancial Economy. |
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| 653 | 0 |aThương mại. |
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| 653 | 0 |aAudit committees. |
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| 653 | 0 |aCommercial lending. |
|---|
| 653 | 0 |aFinancial expertise. |
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| 653 | 0 |aChuyên gia tài chính. |
|---|
| 653 | 0 |aỦy ban chứng khoán. |
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| 773 | |tAccounting and Business Research|gVol.48, No.2 |
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