ACCOUNTING INFORMATION AND LENDING DECISION: DOES SUSTAINABILITY DISCLOSURE MATTER?
Lending decisions of banks is a function of accounting information of borrowing firms, however, in contemporary times the quality of their accounting information is not encouraging to be used as a yardstick in taking lending decision. Against this backdrop, we investigated the impact of accounting i...
Main Authors: | , , , |
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Format: | Article |
Language: | English |
Published: |
Nicolaus Copernicus University in Toruń
2020-06-01
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Series: | Copernican Journal of Finance & Accounting |
Subjects: | |
Online Access: | https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/30364 |