George J. Benston

Emory University - Department of Accounting

Harland Professor of Finance

Goizueta Business School

1300 Clifton Road

Atlanta, GA 30322

United States

SCHOLARLY PAPERS

15

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CITATIONS
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86

Scholarly Papers (15)

1.

Liquidity Beyond the Inside Spread: Measuring and Using Information in the Limit Order Book

Number of pages: 36 Posted: 17 Aug 2000
Paul J. Irvine, George J. Benston and Eugene Kandel
Neeley School of Business, Emory University - Department of Accounting and Hebrew University of Jerusalem - Department of Economics
Downloads 1,431 (8,529)
Citation 35

Abstract:

2.

A Perspective on the SEC's Proposal to Accept Financial Statements Prepared in Accordance with International Financial Reporting Standards (IFRS) Without Reconciliation to U.S. GAAP

Accounting Horizons, Vol. 22, No. 2, 2008, University of Alberta School of Business Research Paper No. 2013-679
Number of pages: 17 Posted: 11 Oct 2007 Last Revised: 10 Jun 2013
University of Alberta - Department of Accounting, Operations & Information Systems, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 1,150 (13,134)
Citation 7

Abstract:

Financial Reporting, U.S. GAAP, IFRS, SEC, Reconciliation

3.

Bank Capital Structure, Regulatory Capital, and Securities Innovations

FRB Atlanta Working Paper 2000-18
Number of pages: 40 Posted: 13 Dec 2000
Emory University - Department of Accounting, Neeley School of Business, Emory University - Department of Finance and Terry College of Business, The University of Georgia
Downloads 865 (21,174)
Citation 6

Abstract:

Bank capital structure, bank holding companies, regulatory capital, securities innovations, Tier-1 capital, trust-preferred securities

4.

Bank Capital Structure, Regulatory Capital and Securities' Innovations

EFA 2001 Barcelona Meetings; FRB Atlanta Working Paper Series
Number of pages: 40 Posted: 04 Oct 2000
Neeley School of Business, Emory University - Department of Accounting, Emory University - Department of Finance and Terry College of Business, The University of Georgia
Downloads 473 (47,330)
Citation 6

Abstract:

5.

Response to FAF Exposure Draft on 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB, and GASB'

University of Alberta School of Business Research Paper No. 2013-1010
Number of pages: 15 Posted: 08 Feb 2008 Last Revised: 12 Jun 2013
Emory University - Department of Accounting, University of Georgia - J.M. Tull School of Accounting, Grant Thornton LLP, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 229 (105,102)

Abstract:

FAF, FASB

Why Effective Spreads on Nasdaq were Higher than on the New York Stock Exchange in the 1990s

University of Memphis Working Paper
Number of pages: 34 Posted: 20 Oct 2003
Robert Wood and George J. Benston
University of Memphis - Fogelman College of Business and Economics and Emory University - Department of Accounting
Downloads 163 (153,558)
Citation 1

Abstract:

Microstructure, day trading, SOES, bid/ask spreads, Nasdaq vs. NYSE

Why Effective Spreads on Nasdaq Were Higher than on the New York Stock Exchange in the 1990s

Journal of Empirical Finance, Forthcoming
Posted: 22 Oct 2006
George J. Benston and Robert Wood
Emory University - Department of Accounting and University of Memphis - Fogelman College of Business and Economics

Abstract:

Market microstructure, NASDAQ, NYSE, bid-ask spreads, odd-eighth avoidance

7.
Downloads 97 (220,082)

Abstract:

NASDAQ, market-maker collusion, even-eights quotes, microstructure, exchange listing

8.

Principles- versus Rules-Based Accounting Standards: The FASB's Standard Setting Strategy

Abacus, Vol. 42, No. 2, pp. 165-188, June 2006
Number of pages: 24 Posted: 12 Jun 2006
George J. Benston, Michael Bromwich and Alfred Wagenhofer
Emory University - Department of Accounting, London School of Economics and University of Graz
Downloads 39 (362,677)
Citation 20
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Abstract:

9.

The Future of Banking Regulation in Developed Countries: Lessons from and for Europe

Financial Markets, Institutions & Instruments, Vol. 14, No. 5, pp. 289-328, December 2005
Number of pages: 40 Posted: 03 Jan 2006
H.A. Benink and George J. Benston
Erasmus University Rotterdam (EUR) - Rotterdam School of Management (RSM) and Emory University - Department of Accounting
Downloads 20 (444,167)
Citation 11
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Abstract:

10.

Entry and Exit of Banks in Latin America and the Caribbean: Public Policy Concerns and a Proposed Solution

IDB Working Paper No. 297, Emory Law and Economics Research Paper No. 11-103, Emory Public Law Research Paper No. 11-159
Number of pages: 20 Posted: 20 Apr 2011
George J. Benston
Emory University - Department of Accounting
Downloads 14 (459,888)

Abstract:

11.

The FASB's Conceptual Framework for Financial Reporting: A Critical Analysis by the American Accounting Association's Financial Accounting Standards Committee

University of Alberta School of Business Research Paper No. 2013-1028, Accounting Horizons, Vol. 21, No. 2, 2007
Posted: 02 Jul 2013
Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Alberta - Department of Accounting, Operations & Information Systems, University of Florida - Fisher School of Accounting, Microsoft Corporation, Columbia Business School, Ernst & Young LLP and Harvard Law School

Abstract:

FASB, IASB, conceptual framework, accounting standards, ļ¬nancial reporting

12.

Response to FAF Exposure Draft, 'Proposed Changes to Oversight, Structure, and Operations of the FAF, FASB and GASB'

Journal of Accounting and Public Policy, Vol. 28, No. 1, 2009, University of Alberta School of Business Research Paper No. 2013-1024
Posted: 02 Jul 2013
Grant Thornton LLP, Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Georgia - J.M. Tull School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, University of Missouri at Saint Louis - Accounting Area, Columbia Business School, University of Notre Dame - Department of Accountancy, Yale University - School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management

Abstract:

13.

Comments by the American Accounting Association's Financial Accounting Standards Committee on the FASB's 'Conceptual Framework for Financial Reporting (Hereafter CF)', Call for Preliminary Views, July 6, 2006

Posted: 07 Dec 2006 Last Revised: 11 Jun 2013
Emory University - Department of Accounting, City University of New York (CUNY) - Stan Ross Department of Accountancy, University of Florida - Fisher School of Accounting, University of Alberta - Department of Accounting, Operations & Information Systems, Harvard Law School, Microsoft Corporation, Columbia Business School and Ernst & Young LLP

Abstract:

14.

What's Special about Banks?

Financial Review, Vol. 39, pp. 13-33, 2004
Posted: 25 Jan 2004
George J. Benston
Emory University - Department of Accounting

Abstract:

Banks, financial intermediaries, bank specialness, bank regulation

15.

Financial Reporting of Derivatives: An Analysis of the Issues, Evaluation of Proposals, and A Suggested Solution

J. OF FINANCIAL ENGINEERING, Vol. 4 No. 3, September 1995
Posted: 13 Jul 1998
George J. Benston and Shehzad L. Mian
Emory University - Department of Accounting and Emory University - Department of Finance

Abstract: