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Lee, Eun Suh
School of Business Administration
Research Interests
  • Financial Accounting/ Intermediate Accounting
  • Managerial Accounting/ Cost Accounting
  • Auditing/ Inventory Control

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Non-Performing Loans and Operational Fixed-Assets of Main Bank and Agency Costs of Borrowing Firms

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Title
Non-Performing Loans and Operational Fixed-Assets of Main Bank and Agency Costs of Borrowing Firms
Other Titles
주거래은행의 무수익여신 및 업무용 고정자산과 대출기업의 대리인비용
Author
Lee, Eun Suh
Issue Date
2012-07
Publisher
Korea Accounting Information Association
Citation
Journal of Finance and Accounting Information, v.12, no.3, pp.1 - 21
Abstract
This paper examines how net income, non-performing loans, and operational fixed-assets of main bank are associated with the agency costs of borrowing firms. Results of this study indicate that the association between non-performing loans and the agency costs of borrowing firms is statistically positive and the association between operational fixed-assets and agency costs of borrowing firms is statistically negative. This implies that non-performing loans and operational fixed-assets of main bank are significantly associated with the agency costs of borrowing firms. Specifically, non-performing loans increase the agency costs of borrowing firms, whereas operational-fixed assets decrease the agency costs of borrowing firms. These results suggest that non-performing loans and operational fixed-assets are significantly associated with not only banks themselves but also the agency costs of borrowing firms. This study contributes to banking literatures that have examined the relationship between main banks and borrowing firms
URI
https://scholarworks.unist.ac.kr/handle/201301/13182
URL
http://www.kci.go.kr/kciportal/ci/sereArticleSearch/ciSereArtiView.kci?sereArticleSearchBean.artiId=ART001684742&locale=en&SID=U1lPVjGJwjRO5BJxSsx
ISSN
1738-7094
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