EFFECTS OF SMALL BUSINESS ACCOUNTING BASES AND ACCOUNTANT SERVICE LEVELS ON LOAN OFFICER DECISIONS
研究四种会计基础（GAAP与所得税基础）和服务水平（审计与审阅）的组合如何影响贷款官员的贷款决策、利率感知、违约风险、信心和有用性。交互作用仅显著影响信心，但会计基础和服务水平分别影响利率、违约风险和报告有用性。
This study examines effects of four combinations of accounting bases and service levels — GAAP and income tax bases, and audit and review service levels — on loan officers' decisions, both separately and in interaction. It examines effects on loan decisions and perceptions of interest rates, default risk, confidence, and usefulness. The interaction of accounting basis and service level significantly affects perceived confidence but does not affect other decisions. Accounting basis and service level separately affect interest rates, default risk, and report usefulness, but do not affect the loan decision.