Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards
ISSN: 1321-7348
Article publication date: 9 June 2020
Issue publication date: 27 October 2020
Abstract
Purpose
This paper aims to discuss the study by Warne (2020), which investigates whether disclosure or recognition of fair value information for nonfinancial assets influences commercial lenders’ judgment on interest rates and the dollar amounts of business loans.
Design/methodology/approach
Provides a discussion of research design and general issues related to behavioral/experimental studies.
Findings
Identifies issues that should be carefully thought out and properly addressed by behavioral researchers in order to improve the robustness of the empirical evidence.
Originality/value
This discussion highlights issues that should be carefully thought out and properly addressed by behavioral researchers in order to improve the robustness of the empirical evidence.
Keywords
Citation
Hwang, N.-C.(R). (2020), "Discussion of commercial lender judgment and fair-value recognition: an investigation into the impact of future accounting standards", Asian Review of Accounting, Vol. 28 No. 4, pp. 481-486. https://doi.org/10.1108/ARA-10-2019-0185
Publisher
:Emerald Publishing Limited
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