Aytekin Ertan

London Business School

Associate Professor of Accounting

Sussex Place

Regent's Park

London, London NW1 4SA

United Kingdom

http://www.aytekinertan.com

  • London Business School

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    • Tel: 00442070008131
SCHOLARLY PAPERS

21

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8,745

SSRN CITATIONS
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SSRN RANKINGS

Top 12,207

in Total Papers Citations

92

CROSSREF CITATIONS

26

Scholarly Papers (21)

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1.

Earnings Announcement Return Extrapolation

Number of pages: 62 Posted: 22 Jan 2016 Last Revised: 04 Sep 2020
Aytekin Ertan, Stephen A. Karolyi, Peter Kelly and Robert Stoumbos
London Business School, Office of the Comptroller of the Currency, University of Notre Dame and ESSEC Business School
Downloads 977 (41,112)
Citation 12

Abstract:

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return extrapolation, earnings announcements, expectation formation

2.

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: 72 Posted: 16 Jun 2018 Last Revised: 23 Nov 2020
Aytekin Ertan, Anya Kleymenova and Marcel Tuijn
London Business School, Board of Governors of the Federal Reserve System and Southern Methodist University (SMU)
Downloads 752 (58,821)
Citation 12

Abstract:

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

3.

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 - Department of Finance and Yale School of Management
Downloads 687 (66,128)

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

4.

Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9

Number of pages: 73 Posted: 23 Dec 2019 Last Revised: 26 May 2021
Aytekin Ertan
London Business School
Downloads 674 (67,765)
Citation 6

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

5.

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 666 (68,789)
Citation 11

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

6.

Short-Termism Spillovers from the Financial Industry

Number of pages: 63 Posted: 26 Oct 2016 Last Revised: 05 Jul 2019
Andrew Bird, Aytekin Ertan, Stephen A. Karolyi and Thomas Ruchti
Chapman University - The George L. Argyros School of Business & Economics, London Business School, Office of the Comptroller of the Currency and Government of the United States of America - Office of Financial Research
Downloads 663 (69,202)
Citation 2

Abstract:

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

7.

Information, Financing, and Investment

Number of pages: 58 Posted: 12 Jan 2018 Last Revised: 09 Jul 2020
Andrew Bird, Aytekin Ertan, Stephen A. Karolyi and Thomas Ruchti
Chapman University - The George L. Argyros School of Business & Economics, London Business School, Office of the Comptroller of the Currency and Government of the United States of America - Office of Financial Research
Downloads 475 (104,627)
Citation 1

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capital markets regulation, capital allocation, financing, investment

8.

The Role of Fair-Value Adjustments in Debt Financing

Number of pages: 61 Posted: 08 Sep 2017 Last Revised: 19 Oct 2020
Aleksander Aleszczyk, Emmanuel T. De George, Aytekin Ertan and Florin P. Vasvari
New York University (NYU) - Leonard N. Stern School of Business, University of Miami, London Business School and London Business School
Downloads 474 (104,886)
Citation 2

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

9.

(When) Does Transparency Hurt Liquidity?

Singapore Management University School of Accountancy Research Paper No. 2021-126
Number of pages: 45 Posted: 07 Sep 2019 Last Revised: 07 Jan 2021
Karthik Balakrishnan, Aytekin Ertan and Yun Lee
Rice University - Jesse H. Jones Graduate School of Business, London Business School and Singapore Management University
Downloads 416 (122,255)
Citation 2

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

10.

Lender Forbearance

Number of pages: 46 Posted: 30 Jun 2017
Andrew Bird, Aytekin Ertan, Stephen A. Karolyi and Thomas Ruchti
Chapman University - The George L. Argyros School of Business & Economics, London Business School, Office of the Comptroller of the Currency and Government of the United States of America - Office of Financial Research
Downloads 399 (128,343)
Citation 4

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

11.

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 355 (146,130)
Citation 3

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

12.

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 - Department of Finance and Yale School of Management
Downloads 349 (148,836)

Abstract:

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

13.

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 Office of the Comptroller of the Currency
Downloads 348 (149,745)

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

14.

Accounting Information Quality and CDS Term Structure

Number of pages: 43 Posted: 28 Jul 2016 Last Revised: 07 Feb 2022
Aytekin Ertan, Stephen A. Karolyi and Kalin S. Kolev
London Business School, Office of the Comptroller of the Currency and City University of New York (CUNY) - Stan Ross Department of Accountancy
Downloads 278 (189,072)
Citation 1

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accounting information quality, credit default swaps, term structure, meeting or beating analysts’ consensus, earnings management, ERC, the predictive ability of earnings

15.

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 Office of the Comptroller of the Currency
Downloads 277 (189,770)
Citation 5

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

16.

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

Downloads 277 (189,770)
Citation 13

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
Aytekin Ertan, Maria Loumioti and Regina Wittenberg Moerman
London Business School, The University of Texas at Dallas and University of Southern California
Downloads 277 (188,783)
Citation 13

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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
Aytekin Ertan, Maria Loumioti and Regina Wittenberg Moerman
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

17.

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 269 (195,486)
Citation 8

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

18.

Economic Consequences of Mandatory Auditor Reporting to Bank Supervisors

University of Miami Business School Research Paper No. 3510389, Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 82 Posted: 10 Jan 2020 Last Revised: 10 Aug 2021
Karthik Balakrishnan, Emmanuel T. De George, Aytekin Ertan and Hannah Scobie
Rice University - Jesse H. Jones Graduate School of Business, University of Miami, London Business School and European Economics & Financial Centre
Downloads 232 (226,197)
Citation 5

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credit risk, banking; auditing; bank risk; regulation; bank regulation; supervision

19.

Identifying Information Increases in Public Credit Registries

Number of pages: 24 Posted: 08 Oct 2020
Karthik Balakrishnan and Aytekin Ertan
Rice University - Jesse H. Jones Graduate School of Business and London Business School
Downloads 102 (444,648)

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credit reform, public credit registries, information sharing, banking, regulation

20.

Unexpected Defaults: The Role of Information Opacity

Singapore Management University School of Accountancy Research Paper Forthcoming
Number of pages: 57 Posted: 02 Jun 2023
Aytekin Ertan, Yun Lee and Regina Wittenberg Moerman
London Business School, Singapore Management University and University of Southern California
Downloads 75 (538,174)

Abstract:

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bond defaults, unexpected defaults, opacity, financial reporting, voluntary disclosure, information environment.

21.

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