Biqin Xie

Office of Financial Research, U.S. Department of the Treasury

717 14th St NW

Washington, DC 20005

United States

SCHOLARLY PAPERS

10

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Rank 36,378

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Top 36,378

in Total Papers Downloads

2,889

TOTAL CITATIONS
Rank 16,578

SSRN RANKINGS

Top 16,578

in Total Papers Citations

42

Scholarly Papers (10)

1.

Are Recognized Expected Credit Losses Decision-Useful and New to Investors? Evidence From CECL Adoption

Number of pages: 46 Posted: 28 Feb 2022 Last Revised: 04 Nov 2024
The Ohio State University, Pennsylvania State University, Pennsylvania State University - Department of Accounting and Office of Financial Research, U.S. Department of the Treasury
Downloads 691 (78,352)
Citation 1

Abstract:

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CECL, expected credit losses, incurred loss, FASB, standard setting, IFRS 9, stress testing

Asset-Level Transparency and the (E)Valuation of Asset-Backed Securities

Number of pages: 69 Posted: 01 Oct 2018 Last Revised: 29 Apr 2022
Pennsylvania State University, New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Fisher School of Accounting and Office of Financial Research, U.S. Department of the Treasury
Downloads 527 (109,002)
Citation 6

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asset-backed securities; asset-level disclosures; Reg AB II; transparency; risk layering; credit rating quality

Asset-Level Transparency and the (E)valuation of Asset-Backed Securities

Journal of Accounting Research, Volume 60, Issue 3, 2022
Posted: 11 Oct 2022
Pennsylvania State University, New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Fisher School of Accounting and Office of Financial Research, U.S. Department of the Treasury

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asset-backed securities, asset-level disclosures, Reg AB II, transparency, risk layering, credit rating quality

3.

Current Expected Credit Loss (CECL) Model and Banks’ Information Environments

Number of pages: 48 Posted: 15 Oct 2022 Last Revised: 25 Sep 2024
Pennsylvania State University - Department of Accounting, Pennsylvania State University - Department of Accounting and Office of Financial Research, U.S. Department of the Treasury
Downloads 444 (135,690)

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bank, CECL, expected credit losses, incurred loss, information environment

The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions

Journal of Accounting Research, Forthcoming
Number of pages: 53 Posted: 05 Jul 2016 Last Revised: 20 Jan 2018
Yiwei Dou, Stephen G. Ryan and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Office of Financial Research, U.S. Department of the Treasury
Downloads 428 (140,183)
Citation 13

Abstract:

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variable interest entities; consolidation; banks; mortgage approval; mortgage sale

The Real Effects of Fas 166/167 on Banks’ Mortgage Approval and Sale Decisions

Journal of Accounting Research, Vol. 56, No. 3, 2018
Posted: 15 Aug 2018
Yiwei Dou, Stephen G. Ryan and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Office of Financial Research, U.S. Department of the Treasury

Abstract:

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Variable Interest Entities; Consolidation; Banks; Mortgage Approval; Mortgage Sale

5.

Offsetable Derivatives and Investor Risk Assessment

Number of pages: 47 Posted: 30 Apr 2018 Last Revised: 14 Mar 2023
Pennsylvania State University, University of Florida - Fisher School of Accounting, University of Michigan, Stephen M. Ross School of Business and Office of Financial Research, U.S. Department of the Treasury
Downloads 314 (199,435)

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recognition; disclosure; offsetable derivatives; risk assessment; sophistication; GAAP; IFRS

The 'Out-of-sample' Performance of Long-Run Risk Models

Marshall School of Business Working Paper No. FBE 33-09
Number of pages: 53 Posted: 26 Sep 2009 Last Revised: 19 May 2010
University of Southern California, Columbia university and Office of Financial Research, U.S. Department of the Treasury
Downloads 180 (343,412)
Citation 1

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Long-run risk models, Out-of-sample, Equity premium puzzle, Size effect, Book to market effect, Momentum, Reversals, Term premium, Default premium

The 'Out-of-Sample' Performance of Long-Run Risk Models

Number of pages: 67 Posted: 15 Mar 2011
University of Southern California, Columbia university and Office of Financial Research, U.S. Department of the Treasury
Downloads 102 (545,167)
Citation 1

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Long-run risk models, Out-of-sample performance

7.

The Use of Cash Flows Metrics in CEO Compensation and the Design of Loan Contracts

Number of pages: 78 Posted: 08 Jul 2021 Last Revised: 24 Jul 2024
Guojin Gong, Daniel Jiang and Biqin Xie
University of Connecticut, University of Waterloo - School of Accounting and Finance and Office of Financial Research, U.S. Department of the Treasury
Downloads 93 (574,041)
Citation 1

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Executive compensation, cash-flow-based performance evaluation, agency cost of debt, loan contract design, loan spread, cash-flow-based covenant

8.

Does Fair Value Accounting Exacerbate the Procyclicality of Bank Lending?

Journal of Accounting Research (Forthcoming)
Number of pages: 52 Posted: 28 Nov 2015 Last Revised: 21 Oct 2017
Biqin Xie
Office of Financial Research, U.S. Department of the Treasury
Downloads 61 (722,798)
Citation 6

Abstract:

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fair value accounting, bank lending, procyclicality

9.

The "Out of Sample" Performance of Long-Run Risk Models

NBER Working Paper No. w17848
Number of pages: 58 Posted: 20 Feb 2012 Last Revised: 09 Apr 2023
University of Southern California, University of Washington - Foster School of Business and Office of Financial Research, U.S. Department of the Treasury
Downloads 49 (798,908)
Citation 13

Abstract:

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10.

Does Fair Value Accounting Exacerbate the Pro-Cyclicality of Bank Lending?

Journal of Accounting Research, Vol. 54, No. 1, 2016
Posted: 23 Jun 2016
Biqin Xie
Office of Financial Research, U.S. Department of the Treasury

Abstract:

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Bank Lending; Fair Value Accounting; Procyclicality