44 West 4th Street, Suite 10-73
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New York University (NYU) - Leonard N. Stern School of Business
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Subprime crisis, credit crunch, fair value accounting, securitization
Conservatism, Asymmetric Timeliness
Securitizations, loans, banks, risk, retained interests, implicit recourse
Securitizations, banks, retained interests, implicit recourse, SFAS No. 140, risk
Historical record, revisions, financial information, investors' decisions, class action lawsuits
Historical record, revisions, financial information, investors, decisions, class action lawsuits.
credit risk modeling, loan loss provisions, timeliness, procyclicality, financial crisis, disclosure
Risk, financial reporting, disclosure
Fair value option, Fair value accounting, SFAS No. 159, Banks
Comparability, corporate credit risk, credit rating agency, bond market liquidity
G01, G21, G28, M41, M48
financial reporting, financial system stability, banks, fair value accounting
banks; financial reporting; financial system;stability; opacity; provision for loan losses; fair value accounting; amortized cost accounting
Classification, cash flows, accruals, trading, banks
risky debt, mixed-attribute accounting, conditional conservatism, asymmetry
banks, deregulation, interstate branching, credit competition, loan loss provision, loan underwriting quality, natural experiment
Income smoothing, business cycle, banks, provisions for loan losses, loan charge-offs
Financial Markets, Financial Institutions, Regulation
Conservatism, Debt Contracting, Covenants, Recovery Rate, Default Rate, Loss Given Default, Credit Default Swap
Continuation, real options, returns-earnings, convexity, financing, lifecycle, volatility
provision for loan losses; disaggregation; disclosure; timeliness.
Conditional Conservatism, Fair Value Measurement, Disclosure
Loan monitoring, debt contracting, debt covenants, relationship lending, private information
continuation, real options, returns-earnings, sensitivity, gains, financing, failure, earnings growth
Risk modeling, market risk, credit risk, chief risk officer, fair value, estimates disclosure.
Real Effects, FAS 166, FAS 167, Lending, Loan Sales
banking, analysts, short sellers, auditors, rating agencies, financial crisis
securitization, insider trading, opacity, banks
capital markets, returns-earnings relation, earnings lags, earnings asymmetry
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