SMEAL WIKI

What drives banks’ overreaction to loan loss information? Discussion of imperfect expectations in loan loss forecasts

Scott Liao, Brent A. Schmidt
Year2026
VenueJournal of Accounting and Economics
Typearticle
Citations0
DOI10.1016/j.jacceco.2026.101936
OpenAlexW7202131882

Topics

Auditing, Earnings Management, GovernanceRepresentativeness heuristicLoanEconomicsImperfectPerfect information