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Author:André, P.
Mathieu, R.
Zhang, P.
Title:A note on: capital adequacy and the information content of term loans and lines of credit
Journal:Journal of Banking and Finance
2001 : FEB, VOL. 25:2, p. 431-444
Index terms:BANKING
CAPITAL ADEQUACY
CREDIT
DISCLOSURE
INFORMATION
CANADA
Language:eng
Abstract:This study examines the information content conveyed by the disclosure of credit agreements in a Canadian setting. The authors argue that the introduction of the 1988-capital adequacy requirements lead banks to reduce their level of commitment at the issuance of lines of credit to avoid their inclusion in the calculation of the capital ratio.
SCIMA record nr: 225149
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