The effects of accounting reports on loan officers: an experiment
This experiment examines the effects of financial reporting bases (GAAP and income tax) and service levels offered by external accountants (audits and reviews) on loan officers. The effects are measured using a loan approval decision and four perceptions: (1) appropriate interest premium, (2) likeli...
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Format: | Others |
Language: | en_US |
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Virginia Polytechnic Institute and State University
2017
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Online Access: | http://hdl.handle.net/10919/74747 |