Browsing School of Accountancy (MU) by Title "The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements"
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The consequences of bank reporting failure for liquidity creation : evidence from accounting restatements
(University of Missouri--Columbia, 2017)This paper examines the effect of bank accounting restatements on bank liquidity creation. Banks play a central role in creating liquidity in the economy by financing relatively illiquid assets, such as business loans, ...