메뉴 건너뛰기




Volumn 36, Issue 1, 1998, Pages 57-70

The value of auditor assurance: Evidence from loan pricing

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0032220498     PISSN: 00218456     EISSN: None     Source Type: Journal    
DOI: 10.2307/2491320     Document Type: Article
Times cited : (295)

References (24)
  • 1
    • 0001840960 scopus 로고    scopus 로고
    • The information content of the uncertainty-modified audit report: Evidence from bank loan officers
    • BAMBER, E. M., AND R. A. STRATTON. "The Information Content of the Uncertainty-Modified Audit Report: Evidence from Bank Loan Officers." Accounting Horizons 11, no. 2 (1997): 1-11.
    • (1997) Accounting Horizons , vol.11 , Issue.2 , pp. 1-11
    • Bamber, E.M.1    Stratton, R.A.2
  • 2
    • 0000846733 scopus 로고
    • A transaction cost approach to the theory of financial intermediation
    • BENSTON, G. J., AND C. W. SMITH, JR. "A Transaction Cost Approach to the Theory of Financial Intermediation." Journal of Finance 31 (1976): 215-32.
    • (1976) Journal of Finance , vol.31 , pp. 215-232
    • Benston, G.J.1    Smith C.W., Jr.2
  • 4
    • 0038127300 scopus 로고
    • Line of credit and relationship lending in small firm finance
    • _. "Line of Credit and Relationship Lending in Small Firm Finance." Journal of Business 68 (1995): 351-81.
    • (1995) Journal of Business , vol.68 , pp. 351-381
  • 5
    • 0000102496 scopus 로고    scopus 로고
    • Monitoring, reputation, and the value of relationship banking
    • BLACKWELL, D., AND D. WINTERS. "Monitoring, Reputation, and the Value of Relationship Banking." Journal of Financial Research 20 (1997): 275-89.
    • (1997) Journal of Financial Research , vol.20 , pp. 275-289
    • Blackwell, D.1    Winters, D.2
  • 6
    • 0010092684 scopus 로고
    • Auditing as a signal in small business lending
    • DHARAN, B. "Auditing as a Signal in Small Business Lending." Journal of Small Business Finance 2 (1992): 1-11.
    • (1992) Journal of Small Business Finance , vol.2 , pp. 1-11
    • Dharan, B.1
  • 7
    • 84917319886 scopus 로고
    • Reputation acquisition in debt markets
    • DIAMOND, D. W. "Reputation Acquisition in Debt Markets." Journal of political Economy 97 (1989): 828-62.
    • (1989) Journal of Political Economy , vol.97 , pp. 828-862
    • Diamond, D.W.1
  • 8
    • 84935413182 scopus 로고
    • Monitoring and reputation: The choice between bank loans and directly placed debt
    • _. "Monitoring and Reputation: The Choice between Bank Loans and Directly Placed Debt." Journal of Political Economy 99 (1991): 689-721.
    • (1991) Journal of Political Economy , vol.99 , pp. 689-721
  • 11
    • 84963001848 scopus 로고
    • Bank portfolio allocation, deposit variability, and the availability doctrine
    • KANE, E. J., AND B. G. MALKIEL. "Bank Portfolio Allocation, Deposit Variability, and the Availability Doctrine." Quarterly Journal of Economics (1965): 113-34.
    • (1965) Quarterly Journal of Economics , pp. 113-134
    • Kane, E.J.1    Malkiel, B.G.2
  • 12
    • 84982510615 scopus 로고
    • Attestation research opportunities: 1987
    • KINNEY, W. "Attestation Research Opportunities: 1987." Contemporary Accounting Search (1987): 416-25.
    • (1987) Contemporary Accounting Search , pp. 416-425
    • Kinney, W.1
  • 13
    • 84910868979 scopus 로고
    • Loan commitment contracts, terms of lending and credit allocation
    • MELNIK, A., AND S. E. PLAUT. "Loan Commitment Contracts, Terms of Lending and Credit Allocation." Journal of Finance 41 (1986): 425-35.
    • (1986) Journal of Finance , vol.41 , pp. 425-435
    • Melnik, A.1    Plaut, S.E.2
  • 14
    • 0003164303 scopus 로고
    • Messages perceived from audit review, and compilation reports: Extension to more diverse groups
    • NAIR, R. D., AND L. E. RITTENBERG, "Messages Perceived from Audit Review, and Compilation Reports: Extension to More Diverse Groups." Auditing: A Journal of Practice and Theory 7 (1987): 15-38.
    • (1987) Auditing: A Journal of Practice and Theory , vol.7 , pp. 15-38
    • Nair, R.D.1    Rittenberg, L.E.2
  • 15
    • 0002817233 scopus 로고
    • Auditor association with quarterly financial information: An empirical test
    • PANY, K., AND C. H. SMITH. "Auditor Association with Quarterly Financial Information: An Empirical Test." Journal of Accounting Research 20 (1982): 472 81.
    • (1982) Journal of Accounting Research , vol.20 , pp. 472-481
    • Pany, K.1    Smith, C.H.2
  • 16
    • 84993914974 scopus 로고
    • The benefits of lending relationships: Evidence from small business data
    • PETERSEN, M., AND R. RAJAN. "The Benefits of Lending Relationships: Evidence from Small Business Data." Journal of Finance 49 (1994): 3-37.
    • (1994) Journal of Finance , vol.49 , pp. 3-37
    • Petersen, M.1    Rajan, R.2
  • 18
    • 0002093191 scopus 로고
    • Quarterly statement reliability and auditor association
    • RECKERS, P. M. J., AND K. PANY. "Quarterly Statement Reliability and Auditor Association." Journal of Accountancy (October 1979): 97-100.
    • (1979) Journal of Accountancy , Issue.OCTOBER , pp. 97-100
    • Reckers, P.M.J.1    Pany, K.2
  • 19
    • 38249038637 scopus 로고
    • The effect of the bankruptcy reform act of 1978 on small business loan pricing
    • SCOTT, J. A., AND T. C. SMITH. "The Effect of the Bankruptcy Reform Act of 1978 on Small Business Loan Pricing." Journal of Financial Economics 16 (1986): 119-40.
    • (1986) Journal of Financial Economics , vol.16 , pp. 119-140
    • Scott, J.A.1    Smith, T.C.2
  • 21
    • 0001393935 scopus 로고
    • On the theory of financial contracting: The personal loan market
    • SMITH, C. W., JR. "On the Theory of Financial Contracting: The Personal Loan Market." Journal of Monetary Economics 6 (1980): 333-58.
    • (1980) Journal of Monetary Economics , vol.6 , pp. 333-358
    • Smith C.W., Jr.1
  • 22
    • 0010201457 scopus 로고
    • The role of accountant reports in users' decision-making processes: A review of empirical research
    • STRAWSER, J. R. "The Role of Accountant Reports in Users' Decision-Making Processes: A Review of Empirical Research." Journal of Accounting Literature 10 (1991): 181-208.
    • (1991) Journal of Accounting Literature , vol.10 , pp. 181-208
    • Strawser, J.R.1
  • 23
    • 84970235768 scopus 로고
    • An investigation of the effect of accountant involvement with forecasts on the decisions and perceptions of commercial lenders
    • _. "An Investigation of the Effect of Accountant Involvement with Forecasts on the Decisions and Perceptions of Commercial Lenders." Journal of Accounting, Auditing, and Finance 9 (1994): 553-60.
    • (1994) Journal of Accounting, Auditing, and Finance , vol.9 , pp. 553-560


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.