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Competition and Bank Opacity / Liangliang Jiang, Ross Levine, Chen Lin.

NBER Working papers Available online

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Format:
Book
Author/Creator:
Jiang, Liangliang.
Contributor:
National Bureau of Economic Research.
Levine, Ross.
Lin, Chen.
Series:
Working Paper Series (National Bureau of Economic Research) no. w20760.
NBER working paper series no. w20760
Language:
English
Physical Description:
1 online resource: illustrations (black and white);
Place of Publication:
Cambridge, Mass. National Bureau of Economic Research 2014.
Summary:
Did regulatory reforms that lowered barriers to competition among U.S. banks increase or decrease the quality of information that banks disclose to the public and regulators? We find that an intensification of competition reduced abnormal accruals of loan loss provisions and the frequency with which banks restate financial statements. The results indicate that competition reduces bank opacity, enhancing the ability of markets and regulators to monitor banks.
Notes:
Print version record
December 2014.

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