《不再需要财务报表》（Financial Statements not Required）

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

《不再需要财务报表》（Financial Statements not Required）MIT论文

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏3 回帖

关键词：Statements financial statement inancial Financia

谢谢分享！

必备技能

谢谢分享！

有谁可以翻译一下吗

Financial Statements not Required
MIT Sloan Research Paper No. 6843-23

75 Pages Posted: 19 Apr 2023 Last revised: 6 Oct 2023
Michael Minnis
University of Chicago - Booth School of Business

Andrew Sutherland
Massachusetts Institute of Technology

Felix Vetter
University of Mannheim

Date Written: September 25, 2023

Abstract
Using a dataset covering 3 million commercial borrower financial statements, we document a substantial, nearly monotonic decline in banks’ use of attested financial statements (AFS) in lending over the past two decades. Two market forces help explain this trend. First, technological advances provide lenders with access to a growing array of borrower information sources that can substitute for AFS. Second, banks are increasingly competing with nonbank lenders that rely less on AFS in screening and monitoring. Our results illustrate how technology adoption and changes in credit market structure can render AFS less efficient than alternative information sources for screening and monitoring.

Keywords: banks, lending standards, financial statements, auditing, SME lending, nonbank lending, fintech

JEL Classification: G21, G23, M41, M42, D82, G30, O31

Suggested Citation:
Minnis, Michael and Sutherland, Andrew and Vetter, Felix, Financial Statements not Required (September 25, 2023). MIT Sloan Research Paper No. 6843-23, Available at SSRN: https://ssrn.com/abstract=4408334 or http://dx.doi.org/10.2139/ssrn.4408334

谢谢分享。

fhb0520 发表于 2024-1-31 12:44
《不再需要财务报表》（Financial Statements not Required）MIT论文

谢谢分享

是英文版吗？

yiyijiayuan 发表于 2024-2-1 08:02
是英文版吗？

是英文原版