Economic Growth and Financial Statement Verification

We use a proprietary data set of financial statements collected by banks to examine whether economic growth is related to the use of financial statement verification in debt financing. Exploiting the distinct economic growth and contraction patterns of the construction industry over the years 2002–2...

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Bibliographic Details
Main Authors: Lisowsky, Petro, Minnis, Michael, Sutherland, Andrew Gordon
Other Authors: Sloan School of Management
Format: Article
Published: Wiley 2019
Online Access:http://hdl.handle.net/1721.1/120980
https://orcid.org/0000-0003-2517-1685