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Keywords: risk-taking
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Journal Articles
The Accounting Review (2023) 98 (1): 83–107.
Published: 01 January 2023
.... Editor’s note: Accepted by Jonathon C. Glover, under the Senior Editorship of Mary E. Barth. 15 11 2021 25 03 2022 23 05 2022 2023 mark-to-market accounting historic cost accounting risk-taking loan quality financial crisis Mark-to-market accounting (hereafter...
Journal Articles
The Accounting Review (2022) 97 (6): 445–473.
Published: 01 October 2022
... accumulated in the misreporting period. Government deposit insurance blunts the effect of an information asymmetry channel. JEL Classifications: G21; G28; M41; M48. bank liquidity creation restatements supervisory actions deposit insurance risk-taking Banks create liquidity in the economy...
Includes: Supplementary data
Journal Articles
The Accounting Review (2018) 93 (3): 237–266.
Published: 01 May 2018
...Dominika Langenmayr; Rebecca Lester ABSTRACT We study whether the corporate tax system provides incentives for risky firm investment. We analytically and empirically show two main findings: first, risk-taking is positively related to the length of tax loss periods because the loss rules shift some...
Journal Articles
The Accounting Review (2016) 91 (2): 535–558.
Published: 01 March 2016
.... DeFond. October 2014 June 2015 2016 bank competition risk-taking IFRS transparency Fundamental economic forces have improved the availability of information in securities markets, making it easier and less costly for business firms to finance their activities...
Journal Articles