ACCOUNTING INFORMATION AND LENDING DECISION: DOES SUSTAINABILITY DISCLOSURE MATTER?

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...

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Bibliographic Details
Main Authors: Hope Osayantin Aifuwa, Musa Saidu, Osaruese Cynthia Enehizena, Albert Osazevbaru
Format: Article
Language:English
Published: Nicolaus Copernicus University in Toruń 2020-06-01
Series:Copernican Journal of Finance & Accounting
Subjects:
monetary value of collateral
profit level
corporate sustainability disclosure
banks’ lending decisions
gri
Online Access:https://apcz.umk.pl/czasopisma/index.php/CJFA/article/view/30364

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