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Journal Articles

Local Political Corruption and Financial Reporting Conservatism

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Xin Chang, Shanmin Li, Chun Liu, Liang Sun, Wenrui Zhang
Journal: The Accounting Review
The Accounting Review (2025) 100 (2): 45–70.
https://doi.org/10.2308/TAR-2021-0061
Published: 01 March 2025
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Includes: Supplementary data
Journal Articles

Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets

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Weitzu Chen, Chi-Chun Liu, Stephen G. Ryan
Journal: The Accounting Review
The Accounting Review (2008) 83 (5): 1181–1215.
https://doi.org/10.2308/accr.2008.83.5.1181
Published: 01 September 2008
View articletitled, Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets
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Journal Articles

Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge‐Offs from the Pre‐1990 Bust to the 1990s Boom

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Chi‐Chun Liu, Stephen G. Ryan
Journal: The Accounting Review
The Accounting Review (2006) 81 (2): 421–441.
https://doi.org/10.2308/accr.2006.81.2.421
Published: 01 March 2006
View articletitled, Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge‐Offs from the Pre‐1990 Bust to the 1990s Boom
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