Keywords: G21
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Journal Articles
Journal Articles
Journal of Accounting Literature 1–23.
Published: 09 February 2026
... Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only ESG risk Syndicated lending Cost of loans Information asymmetry Bank monitoring G21 G32 G24 In recent years, ESG issues have attracted significant attention. Both borrower firms and lending...
Journal Articles
Journal Articles
Journal of Accounting Literature (2025)
Published: 27 June 2025
... issue by analyzing the effect of robot adoption on loan pricing (i.e. interest rates). Robot adoption Loan pricing Default risk Information risk G21 G32 Our study contributes to the existing literature in two key ways. First, it expands the research on robot adoption by identifying...
Journal Articles
Journal of Accounting Literature (2025)
Published: 10 April 2025
... G21 G32 G33 While researchers have extensively investigated how foreign ownership affects various aspects of banking operations—including risk-taking, performance, market power, efficiency, and prudential behaviour (García-Herrero et al., 2009 ; Jiang et al., 2013 ; Cheng...
Journal Articles
Journal Articles
Journal of Accounting Literature (2026) 48 (2): 449–471.
Published: 09 July 2024
... © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Interpersonal population diversity Bank misconduct US banks G20 G21 G34 Does the interpersonal population diversity of executive board members impact on the likelihood of a bank...

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