000			01797nab a2200229 4500
999			_c199642 _d199642
003			OSt
005			20200226102050.0
008			200128s2016 xxu|||||r|||| 00| 0 eng d
040			_aCO-BoUGC _cCO-BoUGC
100	1		_aJayaraman, Sudarshan _9178322
245	1	0	_aCross-border financing by the industral sector increases competition in the domestic banking sector _cSudarshan Jayaraman & S. P. Kothari
300			_aPáginas 535 a la 558
520	3		_aWe predict that access to cross-border financing by the industrial sector reduces firms’ reliance on domestic banks, thereby leading to lower rents for banks and greater competition in the domestic banking sector. We also predict that banks take on more risk to offset these lost rents and remain competitive. Using mandatory adoption of International Financial Reporting Standards (IFRS) to identify variation in cross-border financing, we find evidence consistent with our hypotheses. Additional tests verify that the effects emanate from the demand-side (i.e., firms not relying on banks) rather than the supply-side (i.e., banks not willing to lend to firms). Overall, we document how competition from overseas financial markets influences the domestic banking sector.
650	1	4	_991036 _aContabilidad _vPublicaciones seriadas
650	2	4	_aFinanzas _xAspectos psicológicos _vPublicaciones seriadas _9178323
650	2	4	_aBancos _vPublicaciones seriadas _9176722
650	2	4	_9176309 _aRiesgo (Finanzas) _vPublicaciones seriadas
690			_aInternational Financial Reporting Standard (IFRS) _9177076
700	1		_aKothari, S. P. _9176332
773	0		_082265 _9382158 _aThe accounting review 2016 V.91 No. 2 (Mar) _o0000002031463 _x0001-4826 (papel) _h24 páginas _nIncluye tablas, figuras y referencias bibliográficas
942			_2ddc _cART