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Author: | Houston, R. W. Peters, M. F. |
Title: | The effect of a potential borrower's reporting reputation and financial condition on commercial loan officers' estimates of forecast bias and subsequent loan recommendations |
Journal: | Accounting and Business Research
2001 : SUMMER, VOL. 31:3, p. 163-174 |
Index terms: | ACCOUNTING LOANS BORROWING BANK LENDING FINANCIAL FORECASTING |
Language: | eng |
Abstract: | Does a potential borrower's reporting reputation and financial condition affect commercial officers' loan judgments and recommendations after receiving an earnings forecast. We examine specifically whether a reputation for objective reporting allows a company to convey credibly an expected improvement in performance regardless of financial condition. |
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