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Keywords: banks
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Journal Articles
Journal:
The Accounting Review
The Accounting Review 1–26.
Published: 25 September 2024
...Jing Chen; Yiwei Dou; Stephen G. Ryan; Youli Zou ABSTRACT In the wake of the financial crisis, policymakers expressed the concern that the incurred loss model delays loan loss recognition to economic stress periods and thereby exacerbates banks’ lending contraction during these periods. Addressing...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2024) 99 (2): 457–481.
Published: 01 March 2024
...Gaoqing Zhang; Ronghuo Zheng ABSTRACT We study the role of reporting systems in the context of bank runs. In our model, a bank receives an early but imprecise estimate of its investment performance, and its financial reporting system generates a report. We find that, from a financial-stability...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2021) 96 (2): 261–301.
Published: 01 March 2021
...Carlo Maria Gallimberti ABSTRACT I examine the relation between borrowers' financial reporting (FR) and the quality of banks' loan portfolios. This relation is theoretically ambiguous as better FR not only improves banks' monitoring of loans, but also grants more creditworthy borrowers cheaper...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2019) 94 (6): 309–335.
Published: 01 November 2019
...Sehwa Kim; Seil Kim; Stephen G. Ryan ABSTRACT We examine economic consequences of U.S. bank regulators' phased removal of the prudential filter for accumulated other comprehensive income for advanced approaches banks beginning on January 1, 2014. The primary effect of the AOCI filter is to exclude...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (6): 127–147.
Published: 01 November 2018
...Joana C. Fontes; Argyro Panaretou; Kenneth V. Peasnell ABSTRACT We examine whether the use of fair value measurement (FVM) for bank assets reduces information asymmetry among equity investors (bid-ask spread) and how this is affected by the recognition of own credit risk gains and losses (OCR...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2018) 93 (5): 245–271.
Published: 01 September 2018
...Trevor S. Harris; Urooj Khan; Doron Nissim ABSTRACT Estimating expected credit losses on banks' portfolios is difficult. The issue has become of increasing interest to academics and regulators with the FASB and IASB issuing new regulations for loan impairment. We develop a measure of the one-year...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (6): 1671–1696.
Published: 01 November 2016
...Curtis M. Hall ABSTRACT This study examines how the incentives related to ownership structure influence labor cost management decisions in publicly traded and privately held organizations. I document that public banks have more elastic labor cost structures than private banks, which suggests...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (3): 835–857.
Published: 01 May 2016
...Po-Chang Chen ABSTRACT This study investigates whether banks respond to financial misreporting as the borrowing firms release misstated financial reports, i.e., in the misreporting period. Drawing upon finance theory that recognizes banks' superior information access and processing abilities...
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2016) 91 (2): 649–675.
Published: 01 March 2016
...Stephen G. Ryan; Jennifer Wu Tucker; Ying Zhou ABSTRACT Securitizations are complex and opaque transactions. We hypothesize that bank insiders trade on private information about banks': (1) securitization-related recourse risks, (2) not-yet-reported current-quarter securitization income, and (3...
Includes: Supplementary data
Journal Articles
Journal:
The Accounting Review
The Accounting Review (2015) 90 (3): 1079–1113.
Published: 01 May 2015
... monetary policy tightening that creates a liquidity shortage for banks, which, in turn, either requires banks to raise additional funds to restore liquidity or forces them to restrict their investments in the form of lending. Studying small non-public banks for which external audits are voluntary, I find...