The effects of bank mergers on corporate information disclosure
Publication
, Journal Article
Chen, Q; Vashishtha, R
Published in: Journal of Accounting and Economics
August 1, 2017
Applying a difference-in-differences approach to explore variations in the timing of bank mergers in the U.S. over the last two decades, we document an increase in borrowers’ disclosure when their banks engage in mergers and acquisitions. The effect is stronger among borrowers more reliant on services from the merging banks and when mergers cause larger changes in banks’ monitoring and financing of borrowers. These findings suggest an information spillover effect from bank mergers to the public financial markets, and have implications for how changes in banking markets affect the availability of public disclosure in the stock markets.
Duke Scholars
Altmetric Attention Stats
Dimensions Citation Stats
Published In
Journal of Accounting and Economics
DOI
ISSN
0165-4101
Publication Date
August 1, 2017
Volume
64
Issue
1
Start / End Page
56 / 77
Related Subject Headings
- Accounting
- 3801 Applied economics
- 3502 Banking, finance and investment
- 3501 Accounting, auditing and accountability
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability
- 1402 Applied Economics
Citation
APA
Chicago
ICMJE
MLA
NLM
Chen, Q., & Vashishtha, R. (2017). The effects of bank mergers on corporate information disclosure. Journal of Accounting and Economics, 64(1), 56–77. https://doi.org/10.1016/j.jacceco.2017.05.003
Chen, Q., and R. Vashishtha. “The effects of bank mergers on corporate information disclosure.” Journal of Accounting and Economics 64, no. 1 (August 1, 2017): 56–77. https://doi.org/10.1016/j.jacceco.2017.05.003.
Chen Q, Vashishtha R. The effects of bank mergers on corporate information disclosure. Journal of Accounting and Economics. 2017 Aug 1;64(1):56–77.
Chen, Q., and R. Vashishtha. “The effects of bank mergers on corporate information disclosure.” Journal of Accounting and Economics, vol. 64, no. 1, Aug. 2017, pp. 56–77. Scopus, doi:10.1016/j.jacceco.2017.05.003.
Chen Q, Vashishtha R. The effects of bank mergers on corporate information disclosure. Journal of Accounting and Economics. 2017 Aug 1;64(1):56–77.
Published In
Journal of Accounting and Economics
DOI
ISSN
0165-4101
Publication Date
August 1, 2017
Volume
64
Issue
1
Start / End Page
56 / 77
Related Subject Headings
- Accounting
- 3801 Applied economics
- 3502 Banking, finance and investment
- 3501 Accounting, auditing and accountability
- 1502 Banking, Finance and Investment
- 1501 Accounting, Auditing and Accountability
- 1402 Applied Economics