Differential reporting and the effect on loan evaluations within a contracting framework : an experimental study / by Lois A. Munro.

Munro, Lois A. (1992). Differential reporting and the effect on loan evaluations within a contracting framework : an experimental study / by Lois A. Munro. Master's Thesis, School of Business, The University of Queensland.

       
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Author Munro, Lois A.
Thesis Title Differential reporting and the effect on loan evaluations within a contracting framework : an experimental study / by Lois A. Munro.
School, Centre or Institute School of Business
Institution The University of Queensland
Publication date 1992
Thesis type Master's Thesis
Total pages 132
Language eng
Subjects 14 Economics
Formatted abstract The objective of this study is to provide evidence of any impact on the judgements of bank loan officers' assessment of the ability of a small business borrower to repay debt, as a result of financial reports prepared on a non-GAAP basis being presented for loan evaluation purposes.

Evidence is presented which indicates judgements of bank loan officers' assessment of the ability of a small business borrower to repay debt, are not affected by the presentation of non-GAAP financial reports, compared to GAAP financial reports.

However, as a consequence of information asymmetry problems, additional information costs appear to be imposed by lenders, on borrowers, who present non-GAAP financial reports. In addition, evidence is presented which indicates lenders modify both sets of accounting measurement rules (GAAP and non-GAAP) to improve individual judgements and decision making processes in the evaluation of loans

 
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