Aytekin Ertan

London Business School

Assistant Professor of Accounting

Sussex Place

Regent's Park

London, NW1 4SA

United Kingdom

SCHOLARLY PAPERS

19

DOWNLOADS
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SSRN RANKINGS

Top 10,293

in Total Papers Downloads

4,882

SSRN CITATIONS
Rank 23,068

SSRN RANKINGS

Top 23,068

in Total Papers Citations

12

CROSSREF CITATIONS

24

Scholarly Papers (19)

1.

Earnings Announcement Return Extrapolation

7th Miami Behavioral Finance Conference 2016
Number of pages: 74 Posted: 22 Jan 2016 Last Revised: 30 May 2019
London Business School, Carnegie Mellon University - David A. Tepper School of Business, University of Notre Dame and Columbia University - Columbia Business School
Downloads 710 (38,064)
Citation 3

Abstract:

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extrapolation, earnings, earnings announcement returns, behavioral finance, retail investors

2.

The Long-Run Average Cost Puzzle

Number of pages: 45 Posted: 25 May 2018
Aytekin Ertan, Stefan Lewellen and Jacob K. Thomas
London Business School, Pennsylvania State University and Yale School of Management
Downloads 443 (69,589)

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scale economies; scale efficiencies; average cost; marginal cost; fixed cost

3.

Short-Termism Spillovers from the Financial Industry

Number of pages: 63 Posted: 26 Oct 2016 Last Revised: 05 Jul 2019
Carnegie Mellon University, London Business School, Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - Department of Accounting
Downloads 392 (80,421)
Citation 2

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lending, short-termism, covenants, monitoring, spillovers, real effects

4.

Credit Information Sharing and Loan Loss Recognition

Number of pages: 83 Posted: 08 May 2017 Last Revised: 30 Dec 2019
Karthik Balakrishnan and Aytekin Ertan
Rice University - Jesse H. Jones Graduate School of Business and London Business School
Downloads 359 (89,049)

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credit reform, information sharing, banking, lending, regulation, loan loss provisions

5.

The Real Effects of Accounting Standards

Number of pages: 53 Posted: 12 Jan 2018 Last Revised: 25 Aug 2019
Carnegie Mellon University, London Business School, Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - Department of Accounting
Downloads 334 (96,588)
Citation 1

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information regulation, financial markets, debt contracting, corporate investment, internal sources of funds, payout policy

6.

Credit Supply and Contracting on Hard Information in Debt Markets

Number of pages: 52 Posted: 16 Mar 2016 Last Revised: 28 Jan 2018
Aytekin Ertan and Stephen A. Karolyi
London Business School and Carnegie Mellon University - David A. Tepper School of Business
Downloads 290 (113,116)

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loan contracting, hard information, covenants, credit availability, real effects

7.

Debt Financing and Balance-Sheet Collateral: Evidence from Fair-Value Adjustments

Number of pages: 56 Posted: 08 Sep 2017 Last Revised: 14 Jan 2020
New York University (NYU) - Leonard N. Stern School of Business, University of Miami, London Business School and London Business School
Downloads 284 (115,228)
Citation 3

Abstract:

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fair value adjustments, debt contracting, debt financing, mergers and acquisitions, collateral

8.

Financial Intermediation Through Financial Disintermediation: Evidence from the ECB Corporate Sector Purchase Programme

Fama-Miller Working Paper , Chicago Booth Research Paper No. 18-06
Number of pages: 73 Posted: 16 Jun 2018 Last Revised: 20 Apr 2020
Aytekin Ertan, Anya Kleymenova and Marcel Tuijn
London Business School, The University of Chicago Booth School of Business and Erasmus University Rotterdam (EUR)
Downloads 270 (121,548)
Citation 3

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small businesses; credit supply; economic growth; economic uncertainty; monetary policy; real effects

9.

Real Earnings Management through Syndicated Lending

Number of pages: 54 Posted: 13 Oct 2016 Last Revised: 26 Jul 2017
Aytekin Ertan
London Business School
Downloads 260 (126,499)
Citation 4

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Real earnings management, banking, lending, corporate finance, cost of debt, benchmark-beating

10.

Lender Forbearance

Number of pages: 46 Posted: 30 Jun 2017
Carnegie Mellon University, London Business School, Carnegie Mellon University - David A. Tepper School of Business and Carnegie Mellon University - Department of Accounting
Downloads 241 (136,580)
Citation 4

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contract enforcement, financial covenants, credit cycles, external financing, reputation, creditor coordination

11.

The Information Quality Effect of Accruals-Based Benchmark Beating: Evidence from the CDS Market

Number of pages: 50 Posted: 28 Jul 2016 Last Revised: 16 Apr 2018
Aytekin Ertan, Stephen A. Karolyi and Kalin S. Kolev
London Business School, Carnegie Mellon University - David A. Tepper School of Business and City University of New York - Stan Ross Department of Accountancy
Downloads 225 (146,009)
Citation 2

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reporting benchmarks, accruals, information quality, credit default swaps

Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative

Journal of Accounting Research, 2017
Number of pages: 56 Posted: 12 Dec 2015 Last Revised: 16 Dec 2016
London Business School, The University of Texas at Dallas and University of Southern California
Downloads 221 (148,847)
Citation 4

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Securitization; Asset-backed securities; Transparency; Credit risk; Credit standards; Loan quality

Enhancing Loan Quality Through Transparency: Evidence from the European Central Bank Loan Level Reporting Initiative

Journal of Accounting Research, Vol. 55, No. 4, 2017
Posted: 14 Nov 2017
London Business School, The University of Texas at Dallas and University of Southern California

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securitization; asset-backed securities; transparency; credit risk; credit standards; loan quality

13.

Bank Asset Transparency and Credit Supply

Number of pages: 49 Posted: 27 Apr 2017 Last Revised: 23 Sep 2019
Karthik Balakrishnan and Aytekin Ertan
Rice University - Jesse H. Jones Graduate School of Business and London Business School
Downloads 205 (159,431)
Citation 4

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Asset Disclosures; External Financing; Credit Supply; Bank Regulation; Real Effects; Small Businesses

14.

Debt Covenants and the Expected Cost of Technical Default

Number of pages: 48 Posted: 15 Jun 2016
Aytekin Ertan and Stephen A. Karolyi
London Business School and Carnegie Mellon University - David A. Tepper School of Business
Downloads 205 (159,431)
Citation 3

Abstract:

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debt covenants, technical default, control rights, shareholder-debtholder conflict

15.

(When) Does Transparency Hurt Liquidity?

Number of pages: 45 Posted: 07 Sep 2019 Last Revised: 29 Feb 2020
Karthik Balakrishnan, Aytekin Ertan and Yun Lee
Rice University - Jesse H. Jones Graduate School of Business, London Business School and Singapore Management University
Downloads 196 (166,244)

Abstract:

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liquidity, disclosure, securitization, information sensitivity, regulation, MBS, ABS

16.

Do Profit Margins Expand for High Growth Firms?

Aytekin Ertan, Stefan Lewellen, and Jacob Thomas (2020) Do profit margins expand for high growth firms?. Journal of Management Accounting Research In-Press DOI:10.2308/jmar-18-079
Number of pages: 45 Posted: 19 Feb 2020
Aytekin Ertan, Stefan Lewellen and Jacob K. Thomas
London Business School, Pennsylvania State University and Yale School of Management
Downloads 102 (280,277)

Abstract:

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scale economies, scale efficiencies, average cost, marginal cost, fixed cost

17.

Expected Losses, Unexpected Costs?

Number of pages: 79 Posted: 23 Dec 2019
Aytekin Ertan
London Business School
Downloads 95 (293,632)
Citation 1

Abstract:

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banking, loan loss provisions, expected losses, IFRS 9, real effects, SMEs, regulation

18.

Mandatory Auditor Reporting to Bank Supervisors

University of Miami Business School Research Paper No. 3510389
Number of pages: 63 Posted: 10 Jan 2020 Last Revised: 19 Feb 2020
Rice University - Jesse H. Jones Graduate School of Business, University of Miami, London Business School and European Economics & Financial Centre
Downloads 50 (414,927)

Abstract:

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credit risk, regulation, bank supervision, information sharing, banking, auditing

19.

Banks’ Financial Reporting Frequency and Asset Quality

The Accounting Review, Forthcoming
Posted: 09 Mar 2017 Last Revised: 30 Sep 2017
Karthik Balakrishnan and Aytekin Ertan
Rice University - Jesse H. Jones Graduate School of Business and London Business School

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Financial Reporting Frequency, Banking, Regulation, Asset Quality, Lending