.... 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...

... 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...

...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...

.... 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...

... risk-taking. Consistent with expectations, our cross-country analysis indicates that individualism is negatively (positively) related to conservatism (risk-taking) and uncertainty avoidance is positively (negatively) related to conservatism (risk-taking). We also find that cultures that encourage...