Search Results - "LOUMIOTI, MARIA"
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1
Making sense of soft information: interpretation bias and loan quality
Published in Journal of accounting & economics (01-11-2019)“…We explore whether cognitive constraints and behavioral biases impede the processing and interpretation of soft information in private lending. Using data from…”
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Journal Article -
2
Speaking of the short-term: disclosure horizon and managerial myopia
Published in Review of accounting studies (01-09-2015)“…We study conference calls as a voluntary disclosure channel and create a proxy for the time horizon that senior executives emphasize in their communications…”
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Journal Article -
3
The harmonization of lending standards within banks through mandated loan-level transparency
Published in Journal of accounting & economics (01-08-2021)“…We explore whether the introduction of transparent reporting rules increases credit standard harmonization within a bank. We exploit the new loan-level…”
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Journal Article -
4
Portfolio performance manipulation in collateralized loan obligations
Published in Journal of accounting & economics (01-04-2019)“…We examine the discretionary activities that CLO managers engage in to pass monthly overcollateralization (OC) tests. These tests require a CLO's loan…”
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Journal Article -
5
Corporate Loan Securitization and the Standardization of Financial Covenants
Published in Journal of accounting research (01-03-2018)“…We examine whether syndicated loans securitized through collateralized loan obligations (CLOs) have more standardized financial covenants. We proxy for the…”
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Journal Article -
6
Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative
Published in Journal of accounting research (01-09-2017)“…We explore whether transparency in banks' securitization activities enhances loan quality. We take advantage of a novel disclosure initiative introduced by the…”
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7
The use of intangible assets as loan collateral
Published 2012“…This dissertation investigates the role of intangibles in reducing financing frictions in credit markets and examines whether intangible collateralization is…”
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Dissertation