메뉴 건너뛰기




Volumn 46, Issue 1, 1999, Pages 83-94

Lenders' decision strategies and loan structure decisions

Author keywords

[No Author keywords available]

Indexed keywords


EID: 0033195897     PISSN: 01482963     EISSN: None     Source Type: Journal    
DOI: 10.1016/S0148-2963(98)00117-9     Document Type: Article
Times cited : (7)

References (52)
  • 1
    • 0002365747 scopus 로고
    • Information choice and cue utilization in an experiment on default prediction
    • Abdel-khalik, R., and El-Sheshai, K. M.: Information choice and cue utilization in an experiment on default prediction. Journal of Accounting Research 18 (1980): 325-342.
    • (1980) Journal of Accounting Research , vol.18 , pp. 325-342
    • Abdel-khalik, R.1    El-Sheshai, K.M.2
  • 2
    • 0001170488 scopus 로고
    • A contingency model for selection of decision strategies
    • Beach, L. R., and Mitchell, T. R.: A contingency model for selection of decision strategies. Academy of Management Review 3 (1977): 439-449.
    • (1977) Academy of Management Review , vol.3 , pp. 439-449
    • Beach, L.R.1    Mitchell, T.R.2
  • 3
    • 84984275219 scopus 로고
    • Commercial lenders' use of accounting information in interaction with source credibility
    • Spring
    • Beaulieu, P.: Commercial lenders' use of accounting information in interaction with source credibility. Contemporary Accounting Research (Spring 1994): 557-585.
    • (1994) Contemporary Accounting Research , pp. 557-585
    • Beaulieu, P.1
  • 4
    • 0002416437 scopus 로고
    • The effect of time pressure on risky choice behavior
    • Ben Zur, H., and Breznitz, S. J.: The effect of time pressure on risky choice behavior. Acta Psychologica 47 (1981): 89-104.
    • (1981) Acta Psychologica , vol.47 , pp. 89-104
    • Ben Zur, H.1    Breznitz, S.J.2
  • 5
    • 21144476534 scopus 로고
    • Cost of technical violation of accounting-based debt covenants
    • April
    • Beneish, M., and Press, E.: Cost of technical violation of accounting-based debt covenants. The Accounting Review (April 1993): 233-257.
    • (1993) The Accounting Review , pp. 233-257
    • Beneish, M.1    Press, E.2
  • 6
    • 0039189188 scopus 로고
    • The resolution of technical default
    • April
    • Beneish, M., and Press, E.: The resolution of technical default. The Accounting Review 70 (April 1995): 337-353.
    • (1995) The Accounting Review , vol.70 , pp. 337-353
    • Beneish, M.1    Press, E.2
  • 7
    • 0001778789 scopus 로고
    • Collateral, loan quality, and bank risk
    • January
    • Berger, A. N., and Udell, G. F.: Collateral, loan quality, and bank risk. Journal of Monetary Economics 25 (January 1990): 21-42.
    • (1990) Journal of Monetary Economics , vol.25 , pp. 21-42
    • Berger, A.N.1    Udell, G.F.2
  • 10
    • 0000595153 scopus 로고
    • The effects of task size and similarity on the decision behavior of bank loan officers
    • August
    • Biggs, S. F., Bedard, J. C., Gaber, B. G., and Linsmeier, T. J.: The effects of task size and similarity on the decision behavior of bank loan officers. Management Science 31 (August 1985): 970-987.
    • (1985) Management Science , vol.31 , pp. 970-987
    • Biggs, S.F.1    Bedard, J.C.2    Gaber, B.G.3    Linsmeier, T.J.4
  • 11
    • 84980191624 scopus 로고
    • Methodological issues in judgment and decision-making research: Concurrent verbal protocol validity and simultaneous traces of process
    • Biggs, S. F., Rosman, A. J., and Sergenian, G. K.: Methodological issues in judgment and decision-making research: Concurrent verbal protocol validity and simultaneous traces of process. Journal of Behavioral Decision Making 6 (1993): 187-206.
    • (1993) Journal of Behavioral Decision Making , vol.6 , pp. 187-206
    • Biggs, S.F.1    Rosman, A.J.2    Sergenian, G.K.3
  • 12
    • 38249031460 scopus 로고
    • The effects of response mode and importance on decision-making strategies: Judgment and choice
    • Billings, R. S., and Scherer, L. L.: The effects of response mode and importance on decision-making strategies: Judgment and choice. Organizational Behavior and Human Decision Processes 41 (1988): 1-19.
    • (1988) Organizational Behavior and Human Decision Processes , vol.41 , pp. 1-19
    • Billings, R.S.1    Scherer, L.L.2
  • 14
    • 0001492957 scopus 로고
    • Search monitor: An approach for computer-controlled experiments involving consumer information search
    • Brucks, M.: Search monitor: An approach for computer-controlled experiments involving consumer information search. Journal of Consumer Research 15 (1988): 117-121.
    • (1988) Journal of Consumer Research , vol.15 , pp. 117-121
    • Brucks, M.1
  • 16
    • 0002882751 scopus 로고
    • Variation in accounting information load: The effect of loan officers' predictions of bankruptcy
    • January
    • Casey, C.: Variation in accounting information load: The effect of loan officers' predictions of bankruptcy. The Accounting Review 55(1) (January 1980): 36-49.
    • (1980) The Accounting Review , vol.55 , Issue.1 , pp. 36-49
    • Casey, C.1
  • 17
    • 0002582975 scopus 로고
    • Asymmetric valuations and the role of collateral in loan agreements
    • February
    • Chan, Y., and Kanatas, G.: Asymmetric valuations and the role of collateral in loan agreements. Journal of Money, Credit, and Banking 17 (February 1985): 84-95.
    • (1985) Journal of Money, Credit, and Banking , vol.17 , pp. 84-95
    • Chan, Y.1    Kanatas, G.2
  • 18
  • 19
    • 21144483494 scopus 로고
    • Stock market effects of closeness to debt covenant restrictions resulting from capitalization of leases
    • Spring
    • El-Gazzar, S.: Stock market effects of closeness to debt covenant restrictions resulting from capitalization of leases. The Accounting Review 68(2) (Spring 1993): 258-272.
    • (1993) The Accounting Review , vol.68 , Issue.2 , pp. 258-272
    • El-Gazzar, S.1
  • 20
    • 0000848334 scopus 로고
    • Expertise and intelligent thinking: When is it worse to know better?
    • R. Sternberg, ed., Lawrence Erlbaum Associates, Hillsdale, NJ
    • Frensch, P., and Sternberg, R.: Expertise and intelligent thinking: When is it worse to know better? in Advances in the Psychology of Human Intelligence, vol. 5, R. Sternberg, ed., Lawrence Erlbaum Associates, Hillsdale, NJ. 1989, pp. 157-188.
    • (1989) Advances in the Psychology of Human Intelligence , vol.5 , pp. 157-188
    • Frensch, P.1    Sternberg, R.2
  • 23
    • 0002623958 scopus 로고
    • Financial ratio patterns in retail and manufacturing organizations
    • Summer
    • Gombola, M., and Ketz, J.: Financial ratio patterns in retail and manufacturing organizations. Financial Management 12 (Summer 1983): 45-56.
    • (1983) Financial Management , vol.12 , pp. 45-56
    • Gombola, M.1    Ketz, J.2
  • 24
    • 0002139364 scopus 로고
    • Borrower and lender perceptions of accounting information in corporate lending agreements
    • March
    • Gopalakrishnan, V., and Parkash, M.: Borrower and lender perceptions of accounting information in corporate lending agreements. Accounting Horizons 9(1) (March 1995): 13-26.
    • (1995) Accounting Horizons , vol.9 , Issue.1 , pp. 13-26
    • Gopalakrishnan, V.1    Parkash, M.2
  • 25
    • 45149136025 scopus 로고
    • The effectiveness of accounting-based dividend covenants
    • Healy, P., and Palepu, K.: The effectiveness of accounting-based dividend covenants. Journal of Accounting and Economics 12 (1990): 97-123.
    • (1990) Journal of Accounting and Economics , vol.12 , pp. 97-123
    • Healy, P.1    Palepu, K.2
  • 26
    • 21844495919 scopus 로고
    • Investor reactions to financial analysis' research reports
    • Autumn
    • Hirst, E., Koonce, L., and Simko, P.: Investor reactions to financial analysis' research reports. Journal of Accounting Research 33(1) (Autumn 1995): 335-351.
    • (1995) Journal of Accounting Research , vol.33 , Issue.1 , pp. 335-351
    • Hirst, E.1    Koonce, L.2    Simko, P.3
  • 27
    • 0004276950 scopus 로고
    • John Wiley and Sons, Chichester, UK
    • Hogarth, R.: Judgement and Choice. John Wiley and Sons, Chichester, UK. 1987.
    • (1987) Judgement and Choice
    • Hogarth, R.1
  • 28
    • 0000809141 scopus 로고
    • The effects of information choice and information use on analysts' predictions of municipal bond ratings
    • April
    • Lewis, B, Patton, J., and Green, S.: The effects of information choice and information use on analysts' predictions of municipal bond ratings. The Accounting Review 63(2) (April 1988): 270-282.
    • (1988) The Accounting Review , vol.63 , Issue.2 , pp. 270-282
    • Lewis, B.1    Patton, J.2    Green, S.3
  • 29
    • 0003162879 scopus 로고
    • Judgment and decision-making research in financial accounting: A review and analysis
    • R. H. Ashton and A. H. Ashton, eds., Cambridge University Press, Cambridge, UK
    • Maines, L.: Judgment and decision-making research in financial accounting: A review and analysis, in Judgment and Decision-Making Research in Accounting and Auditing, R. H. Ashton and A. H. Ashton, eds., Cambridge University Press, Cambridge, UK. 1995, pp. 77-101.
    • (1995) Judgment and Decision-Making Research in Accounting and Auditing , pp. 77-101
    • Maines, L.1
  • 30
    • 0002682611 scopus 로고    scopus 로고
    • The use of fixed GAAP provisions in debt contracts
    • September
    • Mohrman, M. B.: The use of fixed GAAP provisions in debt contracts. Accounting Horizons 10 (September 1996): 78-91.
    • (1996) Accounting Horizons , vol.10 , pp. 78-91
    • Mohrman, M.B.1
  • 32
    • 38249014425 scopus 로고
    • Negotiator cognition and rationality: A behavioral decision theory perspective
    • Neale, M., and Bazerman, M.: Negotiator cognition and rationality: A behavioral decision theory perspective. Organizational Behavior and Human Decision Processes 51 (1992): 157-175.
    • (1992) Organizational Behavior and Human Decision Processes , vol.51 , pp. 157-175
    • Neale, M.1    Bazerman, M.2
  • 35
    • 0001101354 scopus 로고
    • Task complexity and contingent processing in decision-making: An information search and protocol analysis
    • Payne, J. W.: Task complexity and contingent processing in decision-making: An information search and protocol analysis. Organizational Behavior and Human Performance 16 (1976): 366-387.
    • (1976) Organizational Behavior and Human Performance , vol.16 , pp. 366-387
    • Payne, J.W.1
  • 36
    • 0000945172 scopus 로고
    • Contingent decision behavior
    • Payne, J. W.: Contingent decision behavior. Psychological Bulletin 92 (1982): 382-402.
    • (1982) Psychological Bulletin , vol.92 , pp. 382-402
    • Payne, J.W.1
  • 38
    • 21844527037 scopus 로고
    • Impact of knowledge regarding alternatives to settlement in dyadic negotiations: Whose knowledge counts?
    • Pinkley, R.: Impact of knowledge regarding alternatives to settlement in dyadic negotiations: Whose knowledge counts? Journal of Applied Psychology 80 (1995): 403-417.
    • (1995) Journal of Applied Psychology , vol.80 , pp. 403-417
    • Pinkley, R.1
  • 39
    • 21344477649 scopus 로고
    • Rigidity in learning behaviors: A within-subject test of information acquisition using strategic and financial information cues
    • Rosman, A. J., Lubatkin, M., and O'Neill, H.: Rigidity in learning behaviors: A within-subject test of information acquisition using strategic and financial information cues. Academy of Management Journal 37 (1994): 1017-1033.
    • (1994) Academy of Management Journal , vol.37 , pp. 1017-1033
    • Rosman, A.J.1    Lubatkin, M.2    O'Neill, H.3
  • 41
    • 0001427128 scopus 로고
    • Test of theories of information processing behavior in credit judgment
    • July
    • Schepanski, A.: Test of theories of information processing behavior in credit judgment. The Accounting Review 58(3) (July 1983): 581-599.
    • (1983) The Accounting Review , vol.58 , Issue.3 , pp. 581-599
    • Schepanski, A.1
  • 42
    • 0000098990 scopus 로고
    • Analysts' forecasts
    • December
    • Schipper, K.: Analysts' forecasts. Accounting Horizons 5(4) (December 1991): 105-119.
    • (1991) Accounting Horizons , vol.5 , Issue.4 , pp. 105-119
    • Schipper, K.1
  • 43
    • 0001111276 scopus 로고
    • Effects of gain and loss decision frames on risky purchase decisions
    • Schurr, P.: Effects of gain and loss decision frames on risky purchase decisions. Journal of Applied Psychology 72 (1987): 351-358.
    • (1987) Journal of Applied Psychology , vol.72 , pp. 351-358
    • Schurr, P.1
  • 44
    • 21144469072 scopus 로고
    • A perspective on accounting-based debt covenant violations
    • April
    • Smith, C.: A perspective on accounting-based debt covenant violations. The Accounting Review 68(2) (April 1993): 289-303.
    • (1993) The Accounting Review , vol.68 , Issue.2 , pp. 289-303
    • Smith, C.1
  • 45
    • 49249143360 scopus 로고
    • On financial contracting: An analysis of bond covenants
    • Smith, C., and Warner, J.: On financial contracting: An analysis of bond covenants. Journal of Accounting and Economics 12 (1979): 117-161.
    • (1979) Journal of Accounting and Economics , vol.12 , pp. 117-161
    • Smith, C.1    Warner, J.2
  • 47
    • 0000342340 scopus 로고
    • Credit rationing in markets with imperfect information
    • June
    • Stiglitz, J., and Weiss, A.: 1981. Credit rationing in markets with imperfect information. American Economic Review 71 (June): 393-410.
    • (1981) American Economic Review , vol.71 , pp. 393-410
    • Stiglitz, J.1    Weiss, A.2
  • 48
  • 49
    • 38149148207 scopus 로고
    • Debt-covenant violations and managers' accounting responses
    • Sweeney, A.: Debt-covenant violations and managers' accounting responses. Journal of Accounting and Economics 17 (1994): 281-308.
    • (1994) Journal of Accounting and Economics , vol.17 , pp. 281-308
    • Sweeney, A.1
  • 50
    • 0000531370 scopus 로고
    • An evaluation of dependent variables in experimental negotiation studies: Impasse rates and pareto efficiency
    • Tripp, T., and Sondak, H.: An evaluation of dependent variables in experimental negotiation studies: Impasse rates and pareto efficiency. Organizational Behavior and Human Decision Processes 51 (1992): 273-295.
    • (1992) Organizational Behavior and Human Decision Processes , vol.51 , pp. 273-295
    • Tripp, T.1    Sondak, H.2
  • 51
    • 58149412614 scopus 로고
    • Intransitivity of preference
    • Tversky, A.: Intransitivity of preference. Psychological Review 76 (1969): 31-48.
    • (1969) Psychological Review , vol.76 , pp. 31-48
    • Tversky, A.1
  • 52
    • 0009035690 scopus 로고
    • The winds of change: Commercial banking in the 1990s
    • March/April
    • Ward, M.: The winds of change: Commercial banking in the 1990s. The Bankers Magazine 176 (March/April 1993): 50-53.
    • (1993) The Bankers Magazine , vol.176 , pp. 50-53
    • Ward, M.1


* 이 정보는 Elsevier사의 SCOPUS DB에서 KISTI가 분석하여 추출한 것입니다.