Stephen G. Ryan

New York University (NYU) - Leonard N. Stern School of Business

Professor of Accounting and Charlotte Lindner MacDowell Faculty Fellow

44 West 4th Street, Suite 10-73

New York, NY 10012-1118

United States

SCHOLARLY PAPERS

41

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CITATIONS
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Top 3,645

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221

Scholarly Papers (41)

Accounting in and for the Subprime Crisis

Number of pages: 57 Posted: 02 Apr 2008
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business
Downloads 6,860 (843)
Citation 10

Abstract:

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Subprime crisis, credit crunch, fair value accounting, securitization

Accounting in and for the Subprime Crisis

Accounting Review, Vol. 83, 2008
Posted: 16 Jun 2008
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business

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Subprime crisis, credit crunch, fair value accounting, securitization

2.

Identifying Conditional Conservatism

European Accounting Review, Special Issue on Conservatism in Accounting, December 2006
Number of pages: 26 Posted: 07 Aug 2006
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business
Downloads 1,623 (10,139)
Citation 3

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Conservatism, Asymmetric Timeliness

3.

The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality

Number of pages: 65 Posted: 02 Jan 2012 Last Revised: 18 Jan 2018
Gauri Bhat, Stephen G. Ryan and Dushyantkumar Vyas
Southern Methodist University (SMU) - Accounting Department, New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Downloads 1,142 (17,614)
Citation 10

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Credit Risk Modeling, Loan Loss Provisions, Timeliness, Procyclicality, Financial Crisis, Disclosure

4.

The Effect of Credit Competition on Banks’ Loan Loss Provisions

Journal of Financial and Quantitative Analysis (JFQA), Forthcoming
Number of pages: 52 Posted: 22 Dec 2012 Last Revised: 23 Apr 2017
Yiwei Dou, Stephen G. Ryan and Youli Zou
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and George Washington University - Department of Accountancy
Downloads 864 (26,553)
Citation 1

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banks, deregulation, interstate branching, credit competition, loan loss provision, loan underwriting quality, natural experiment

5.

Risk Reporting Quality: Implications of Academic Research for Financial Reporting Policy

Number of pages: 61 Posted: 10 Dec 2011 Last Revised: 23 Dec 2011
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business
Downloads 743 (32,708)
Citation 6

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Risk, financial reporting, disclosure

Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets

Number of pages: 63 Posted: 23 May 2007 Last Revised: 26 Dec 2007
Weitzu Chen, Chi-Chun Liu and Stephen G. Ryan
Soochow University, National Chengchi University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 719 (33,714)
Citation 3

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Securitizations, loans, banks, risk, retained interests, implicit recourse

Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets

Accounting Review, Forthcoming
Posted: 14 Apr 2008
Stephen G. Ryan, Chi-Chun Liu and Weitzu Chen
New York University (NYU) - Leonard N. Stern School of Business, National Chengchi University and Soochow University

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Securitizations, banks, retained interests, implicit recourse, SFAS No. 140, risk

7.
Downloads 712 ( 34,646)
Citation 12

Rewriting Earnings History

Number of pages: 61 Posted: 31 Jan 2006
Stephen G. Ryan, Baruch Lev and Min Wu
New York University (NYU) - Leonard N. Stern School of Business, New York University - Stern School of Business and Morgan Stanley
Downloads 581 (44,873)
Citation 1

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Historical record, revisions, financial information, investors' decisions, class action lawsuits

Rewriting Earnings History

NYU Working Paper No. 2451/27473
Number of pages: 61 Posted: 08 Oct 2008
Baruch Lev, Stephen G. Ryan and Min Wu
New York University - Stern School of Business, New York University (NYU) - Leonard N. Stern School of Business and Morgan Stanley
Downloads 131 (217,657)

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Historical record, revisions, financial information, investors, decisions, class action lawsuits.

8.

Financial Statement Comparability and Credit Risk

Number of pages: 47 Posted: 27 Jun 2012 Last Revised: 12 Jan 2013
Seil Kim, Pepa Kraft and Stephen G. Ryan
Baruch College, City University of New York, HEC Paris and New York University (NYU) - Leonard N. Stern School of Business
Downloads 697 (35,691)
Citation 1

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Comparability, corporate credit risk, credit rating agency, bond market liquidity

9.

Why Banks Elected SFAS No. 159’s Fair Value Option: Opportunism versus Compliance with the Standard’s Intent

Number of pages: 46 Posted: 21 Dec 2009 Last Revised: 04 Jan 2011
Chi-Chun Liu, Yao-Lin Chang and Stephen G. Ryan
National Taiwan University, National Taiwan University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 664 (38,056)

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Fair value option, Fair value accounting, SFAS No. 159, Banks

Banks’ Financial Reporting and Financial System Stability

Journal of Accounting Research, Forthcoming
Number of pages: 96 Posted: 03 Feb 2016
Viral V. Acharya and Stephen G. Ryan
New York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 366 (79,801)
Citation 6

Abstract:

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G01, G21, G28, M41, M48

Banks’ Financial Reporting and Financial System Stability

Number of pages: 121 Posted: 16 Dec 2015
Viral V. Acharya and Stephen G. Ryan
New York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 223 (135,749)
Citation 5

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financial reporting, financial system stability, banks, fair value accounting

Banks’ Financial Reporting and Financial System Stability

Journal of Accounting Research, Vol. 54, No. 2, 2016
Posted: 24 Jun 2016
Viral V. Acharya and Stephen G. Ryan
New York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business

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banks; financial reporting; financial system;stability; opacity; provision for loan losses; fair value accounting; amortized cost accounting

11.

Conditionally Conservative Fair Value Measurements

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 64 Posted: 09 Mar 2015 Last Revised: 20 Oct 2016
Marc Badia, Miguel Duro, Fernando Penalva and Stephen G. Ryan
IESE Business School, IESE Business School, IESE Business School - University of Navarra and New York University (NYU) - Leonard N. Stern School of Business
Downloads 455 (61,952)
Citation 3

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Conditional Conservatism, Fair Value Measurement, Disclosure

12.

Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism

Number of pages: 60 Posted: 24 Sep 2009
William H. Beaver and Stephen G. Ryan
Stanford University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 432 (65,926)
Citation 12

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risky debt, mixed-attribute accounting, conditional conservatism, asymmetry

Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions

The Accounting Review, 2006, Vol. 81 (2): 443-472
Number of pages: 57 Posted: 13 Jun 2005 Last Revised: 24 Mar 2019
Stephen G. Ryan, Jenny Wu Tucker and Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Warrington College of Business Administration and New York University (NYU) - Department of Accounting
Downloads 323 (91,829)

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Classification, cash flows, accruals, trading, banks

The Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions

NYU Working Paper No. 2451/27596
Number of pages: 51 Posted: 09 Oct 2008
Stephen G. Ryan, X. Jenny Tucker and Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business, affiliation not provided to SSRN and New York University (NYU) - Department of Accounting
Downloads 86 (292,997)

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14.

Conservatism, Covenants, and Recovery Rates

Number of pages: 42 Posted: 07 Jan 2013
Richard Carrizosa and Stephen G. Ryan
University of Texas at El Paso - Department of Accounting & Information Systems and New York University (NYU) - Leonard N. Stern School of Business
Downloads 381 (76,528)
Citation 2

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Conservatism, Debt Contracting, Covenants, Recovery Rate, Default Rate, Loss Given Default, Credit Default Swap

15.

Income Smoothing Over the Business Cycle: Changes in Banks Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom

NYU Working Paper No. S-CDM-03-15
Number of pages: 49 Posted: 05 Nov 2008
Chi-Chun Liu and Stephen G. Ryan
National Taiwan University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 376 (77,680)
Citation 2

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Income smoothing, business cycle, banks, provisions for loan losses, loan charge-offs

16.

Financial Market Regulation and Opportunities for Accounting Research

Accounting Horizons, Forthcoming
Number of pages: 37 Posted: 18 Jan 2012
Florida Atlantic University - School of Accounting, American University - Kogod School of Business, affiliation not provided to SSRN and New York University (NYU) - Leonard N. Stern School of Business
Downloads 356 (82,820)

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Financial Markets, Financial Institutions, Regulation

17.

Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks’ Loan Loss Accruals

Number of pages: 46 Posted: 03 Sep 2014 Last Revised: 24 Apr 2019
Gauri Bhat, Joshua A. Lee and Stephen G. Ryan
Southern Methodist University (SMU) - Accounting Department, Brigham Young University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 352 (83,901)
Citation 6

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provision for loan losses; disaggregation; disclosure; timeliness.

18.

Borrower Private Information Covenants and Loan Contract Monitoring

Number of pages: 59 Posted: 27 Mar 2015 Last Revised: 01 Mar 2017
Richard Carrizosa and Stephen G. Ryan
University of Texas at El Paso - Department of Accounting & Information Systems and New York University (NYU) - Leonard N. Stern School of Business
Downloads 270 (112,171)
Citation 3

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Loan monitoring, debt contracting, debt covenants, relationship lending, private information

19.

Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks

29th Annual Conference on Financial Economics & Accounting 2018, Baruch College Zicklin School of Business Research Paper No. 2018-10-06
Number of pages: 56 Posted: 18 Nov 2017 Last Revised: 11 Jan 2019
Sehwa Kim, Seil Kim and Stephen G. Ryan
Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business
Downloads 262 (115,762)
Citation 5

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Banks; regulation; regulatory capital; AOCI filter; investment securities

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 Pennsylvania State University
Downloads 262 (115,204)
Citation 3

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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 Pennsylvania State University

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

21.

Continuation Options and Returns-Earnings Convexity

Number of pages: 68 Posted: 19 Oct 2011 Last Revised: 07 Dec 2011
New York University, University of Pennsylvania - Accounting Department and New York University (NYU) - Leonard N. Stern School of Business
Downloads 202 (149,529)

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Continuation, real options, returns-earnings, convexity, financing, lifecycle, volatility

22.

Fair Value versus Amortized Cost Measurement and the Timeliness of Other-than-Temporary Impairments: Evidence from the Insurance Industry

Columbia Business School Research Paper No. 17-109
Number of pages: 52 Posted: 27 Nov 2017 Last Revised: 22 Feb 2019
Urooj Khan, Stephen G. Ryan and Abhishek Varma
Columbia Business School - Accounting, Business Law & Taxation, New York University (NYU) - Leonard N. Stern School of Business and Illinois State University
Downloads 201 (150,214)
Citation 3

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Fair value accounting, amortized cost accounting, other-than-temporary impairment, financial crisis, insurance industry, residential mortgage-backed securities

23.

Do Bank Regulation and Supervision Substitute for Bank Auditing?

Number of pages: 60 Posted: 28 Sep 2017 Last Revised: 31 Jul 2019
Al (Aloke) Ghosh, Henry Jarva and Stephen G. Ryan
UNC Charlotte, Aalto University - School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 190 (158,280)
Citation 4

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banks, auditing, regulation, supervision, internal control, accounting

24.

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

Number of pages: 67 Posted: 01 Oct 2018 Last Revised: 13 Mar 2019
Jed J. Neilson, Stephen G. Ryan, K. Philip Wang and Biqin Xie
Penn State University - Smeal College of Business, New York University (NYU) - Leonard N. Stern School of Business, Fisher School of Accounting, University of Florida and Pennsylvania State University
Downloads 151 (193,377)
Citation 1

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

25.

Fintech Isn’t So Different From Traditional Banking: Trading Off Aggregation of Soft Information for Transaction Processing Efficiency

Number of pages: 65 Posted: 02 Aug 2018
Stephen G. Ryan and Chenqi Zhu
New York University (NYU) - Leonard N. Stern School of Business and University of California, Irvine - Paul Merage School of Business
Downloads 150 (194,412)
Citation 1

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soft information; peer-to-peer lending; credit screening; transaction processing efficiency

26.

The Impact of Risk Modeling on the Market Perception of Banks’ Estimated Fair Value Gains and Losses for Financial Instruments

Accounting, Organizations and Society, Forthcoming
Number of pages: 51 Posted: 21 Apr 2015
Gauri Bhat and Stephen G. Ryan
Southern Methodist University (SMU) - Accounting Department and New York University (NYU) - Leonard N. Stern School of Business
Downloads 141 (204,400)
Citation 1

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Risk modeling, market risk, credit risk, chief risk officer, fair value, estimates disclosure.

27.

Continuation Call Options and the Sensitivity of Returns to Gains

Number of pages: 61 Posted: 27 Sep 2012
New York University, University of Pennsylvania - Accounting Department and New York University (NYU) - Leonard N. Stern School of Business
Downloads 77 (310,422)

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continuation, real options, returns-earnings, sensitivity, gains, financing, failure, earnings growth

28.

Discussion of 'Were Information Intermediaries Sensitive to the Financial Statement-Based Leading Indicators of Bank Distress Prior to the Financial Crisis?'

Number of pages: 18 Posted: 01 Dec 2015
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business
Downloads 55 (370,102)

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banking, analysts, short sellers, auditors, rating agencies, financial crisis

29.

Vaulting into the Spotlight: Accelerated Revenue Growth Approaching the $100 Million Revenue Threshold

Columbia Business School Research Paper No. 17-83
Number of pages: 48 Posted: 16 Aug 2017 Last Revised: 20 Jul 2018
Daniel Keum and Stephen G. Ryan
Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 34 (446,763)

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thresholds, growth dynamics, earnings management, goal-setting

30.

Online Appendix for 'Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks'

Number of pages: 15 Posted: 11 Jan 2019
Sehwa Kim, Seil Kim and Stephen G. Ryan
Columbia University - Columbia Business School, Baruch College, City University of New York and New York University (NYU) - Leonard N. Stern School of Business
Downloads 18 (536,693)

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banks; regulation; regulatory capital; AOCI filter; investment securities

31.

Measuring Asymmetric Timeliness using Industry Output Volume Changes as the Proxy for News

Number of pages: 49 Posted: 02 Aug 2019
Haizhen Lin, Stephen G. Ryan and Ayung Tseng
Indiana University - Kelley School of Business - Department of Business Economics & Public Policy, New York University (NYU) - Leonard N. Stern School of Business and Indiana University
Downloads 16 (542,441)

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asymmetric timeliness, conditional conservatism, cost stickiness, curtailment, industry

32.

Securitization and Insider Trading

The Accounting Review, 2016, Vol 91 (2): 649-675
Number of pages: 63 Posted: 09 May 2013 Last Revised: 29 Jul 2018
Stephen G. Ryan, Jenny Wu Tucker and Ying Zhou
New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Warrington College of Business Administration and University of Connecticut - Department of Accounting
Downloads 15 (548,352)
Citation 3

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securitization, insider trading, opacity, banks

33.

Recent Research on Banks’ Financial Reporting and Financial Stability

Annual Review of Financial Economics, Vol. 10, pp. 101-123, 2018
Posted: 08 Nov 2018
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business

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34.

Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?

Annual Review of Financial Economics, Vol. 9, pp. 1-20, 2017
Posted: 03 Jan 2018
Stephen G. Ryan
New York University (NYU) - Leonard N. Stern School of Business

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35.

Banks’ Discretion over the Debt Valuation Adjustment for Own Credit Risk

Posted: 21 Feb 2017 Last Revised: 04 Feb 2019
Minyue Dong, Leonidas C. Doukakis and Stephen G. Ryan
University of Lausanne - Faculty of Business and Economics (HEC Lausanne), University of Lausanne, HEC and New York University (NYU) - Leonard N. Stern School of Business

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Debt valuation adjustment; DVA; Own credit risk; Fair value option for liabilities; Income smoothing

36.

Income Smoothing Over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom

Accounting Review, March 2006
Posted: 31 Oct 2005
Stephen G. Ryan and Chi-Chun Liu
New York University (NYU) - Leonard N. Stern School of Business and National Chengchi University

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Income smoothing, business cycle, banks, provisions for loan losses, loan charge-offs

37.

Why Has the Contemporaneous Linear Returns-Earnings Relation Declined?

Accounting Review, April 2003
Posted: 22 Jan 2003
Stephen G. Ryan and Paul Zarowin
New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting

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capital markets, returns-earnings relation, earnings lags, earnings asymmetry

38.

Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity

Journal of Accounting Research, Vol 38, Spring 2000
Posted: 29 Nov 1999
William H. Beaver and Stephen G. Ryan
Stanford University and New York University (NYU) - Leonard N. Stern School of Business

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39.

Capital Expenditures: Value-Relevance and Fourth-Quarter Effects

JOURNAL OF FINANCIAL STATEMENT ANALYSIS, Vol 1, No 3, Spring 1996
Posted: 05 Jul 1998
Jeffrey L. Callen, Joshua Livnat and Stephen G. Ryan
University of Toronto - Rotman School of Management, New York University and New York University (NYU) - Leonard N. Stern School of Business

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40.

Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters

THE ACCOUNTING REVIEW, Vol 72, No 1, January 1997
Posted: 29 Apr 1998
Chi-Chun Liu, Stephen G. Ryan and James Michael Wahlen
National Chengchi University, New York University (NYU) - Leonard N. Stern School of Business and Indiana University - Kelley School of Business - Department of Accounting

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41.

The Accuracy and Complementarity of Analyst and Earnings-to-Price-Ratio-Based Forecasts of Annual Earnings

Lancaster University Working Paper No. 95/006
Posted: 27 Feb 1998
Chi-Chun Liu, Peter F. Pope, Stephen G. Ryan and Paul Zarowin
National Chengchi University, Bocconi University, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting

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