Stephen G. Ryan

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

Vincent C. Ross Professor of Accounting

44 West 4th Street, Suite 10-73

New York, NY 10012-1118

United States

SCHOLARLY PAPERS

47

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Top 2,200

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21,422

SSRN CITATIONS
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SSRN RANKINGS

Top 3,271

in Total Papers Citations

253

CROSSREF CITATIONS

155

Scholarly Papers (47)

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 6,979 (1,379)
Citation 44

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 1,666 (15,122)
Citation 8

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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 1,304 (21,862)
Citation 20

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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 University of Connecticut
Downloads 1,000 (32,160)
Citation 3

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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 787 (44,810)
Citation 15

Abstract:

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Risk, financial reporting, disclosure

6.

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 771 (46,024)
Citation 17

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

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 755 (46,742)
Citation 22

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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

Abstract:

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

8.

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 689 (53,492)

Abstract:

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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, Viral V. Acharya and Stephen G. Ryan
ProfessorNew York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 394 (105,138)
Citation 15

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, Viral V. Acharya and Stephen G. Ryan
ProfessorNew York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 236 (180,694)
Citation 42

Abstract:

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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, Viral V. Acharya and Stephen G. Ryan
ProfessorNew York University - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business

Abstract:

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

10.

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 529 (74,945)
Citation 8

Abstract:

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Conditional Conservatism, Fair Value Measurement, Disclosure

11.

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

Number of pages: 50 Posted: 03 Sep 2014 Last Revised: 05 Jul 2022
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 511 (78,062)
Citation 9

Abstract:

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provision for loan losses; disaggregation; disclosure; timeliness.

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 477 (84,823)
Citation 20

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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 and New York University (NYU) - Department of Accounting
Downloads 331 (127,925)

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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 90 (390,791)

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14.

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 412 (100,665)
Citation 5

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

15.

Conservatism, Covenants, and Recovery Rates

Number of pages: 42 Posted: 07 Jan 2013
Richard Carrizosa and Stephen G. Ryan
University of California, Riverside (UCR) - School of Business Administration and New York University (NYU) - Leonard N. Stern School of Business
Downloads 409 (101,510)
Citation 7

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

16.

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 404 (102,934)
Citation 3

Abstract:

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

17.

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, Fisher School of Accounting, University of Florida and Pennsylvania State UniversityPennsylvania State University
Downloads 402 (103,555)
Citation 5

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

18.

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 385 (108,883)
Citation 5

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

19.

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, affiliation not provided to SSRN, affiliation not provided to SSRN and New York University (NYU) - Leonard N. Stern School of Business
Downloads 367 (114,874)

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Financial Markets, Financial Institutions, Regulation

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, Biqin Xie and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Pennsylvania State UniversityPennsylvania State University
Downloads 348 (121,036)
Citation 13

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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, Biqin Xie and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Pennsylvania State UniversityPennsylvania State University

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

21.

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 California, Riverside (UCR) - School of Business Administration and New York University (NYU) - Leonard N. Stern School of Business
Downloads 342 (124,219)
Citation 8

Abstract:

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

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
University of Texas at Austin - Red McCombs School of Business, New York University (NYU) - Leonard N. Stern School of Business and Illinois State University
Downloads 308 (138,713)
Citation 5

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

23.

Continuation Options and Returns-Earnings Convexity

Number of pages: 68 Posted: 19 Oct 2011 Last Revised: 07 Dec 2011
New York University, Santa Clara University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 216 (197,023)

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

Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research Forthcoming
Number of pages: 79 Posted: 10 Jan 2020 Last Revised: 03 May 2021
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 195 (216,333)

Abstract:

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Conditional conservatism, Asymmetric timeliness

Debiasing the Measurement of Conditional Conservatism

Journal of Accounting Research, Volume 59, Issue 4
Posted: 20 Sep 2021
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

Abstract:

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conditional conservatism; asymmetric timeliness

25.

Does the Current Expected Credit Loss Approach Decrease the Procyclicality of Banks’ Lending?

Number of pages: 51 Posted: 18 May 2022
Jing Chen, Yiwei Dou, Stephen G. Ryan and Youli Zou
Stevens Institute of Technology - School of Business, New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and University of Connecticut
Downloads 173 (239,981)

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Current expected credit loss (CECL) approach, loan loss provisions, banks, lending, procyclicality, COVID-19, recession, regulatory capital

26.

GROSS VERSUS NET BALANCE SHEET PRESENTATION OF OFFSETTING DERIVATIVES ASSETS AND LIABILITIES

NYU Stern School of Business
Number of pages: 57 Posted: 12 Jun 2020 Last Revised: 22 Nov 2021
Stephen G. Ryan and Barbara Seitz
New York University (NYU) - Leonard N. Stern School of Business and Nordea Group
Downloads 171 (242,350)

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Derivatives; dealers; master netting agreements; gross versus net balance sheet presentation; disclosure; real effects; credit risk uncertainty.

27.

Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers

Number of pages: 55 Posted: 06 Dec 2021 Last Revised: 02 Jun 2022
Qingkai Dong, Sehwa Kim and Stephen G. Ryan
Columbia University, Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 164 (250,966)

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Life insurance; Reinsurance; Regulatory capital management; Real effects

28.

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 152 (267,201)
Citation 2

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

29.

Bank Regulation/Supervision and Bank Auditing

Number of pages: 44 Posted: 11 Jun 2020 Last Revised: 14 Jul 2022
Al (Aloke) Ghosh, Henry Jarva and Stephen G. Ryan
UNC Charlotte, Hanken School of Economics and New York University (NYU) - Leonard N. Stern School of Business
Downloads 129 (303,622)
Citation 1

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Banks, auditing, audit effort, regulation, supervision, internal controls, material misstatements, accounting

30.

Continuation Call Options and the Sensitivity of Returns to Gains

Number of pages: 61 Posted: 27 Sep 2012
New York University, Santa Clara University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 85 (400,929)

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

31.

Vaulting into the Spotlight: Upward-striving Toward the $100 Million Revenue Goal

Columbia Business School Research Paper No. 17-83
Number of pages: 63 Posted: 16 Aug 2017 Last Revised: 27 Feb 2020
Daniel Keum and Stephen G. Ryan
Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 64 (468,197)

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goal-setting, growth dynamics, revenue management, earnings management, visibility

32.

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 61 (479,466)

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

33.

Online Appendix for 'Accounting Rule–Driven Regulatory Capital Management and its Real Effects for U.S. Life Insurers'

Number of pages: 5 Posted: 06 Dec 2021 Last Revised: 02 Jun 2022
Qingkai Dong, Sehwa Kim and Stephen G. Ryan
Columbia University, Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 41 (567,478)

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Life insurance; Reinsurance; Regulatory capital management; Real effects

34.

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 34 (605,465)

Abstract:

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

35.

Securitization and Insider Trading

The Accounting Review, 2016, Vol 91 (2): 649-675
Number of pages: 63 Posted: 09 May 2013 Last Revised: 31 May 2022
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 and University of Connecticut - School of Business
Downloads 30 (629,834)
Citation 13

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securitization, insider trading, opacity, banks

36.

Using Product Market Output Changes to Capture Business Fundamentals

Number of pages: 50 Posted: 10 Aug 2022
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 Georgetown University - McDonough School of Business
Downloads 11 (799,737)

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asymmetric timeliness, fundamental performance, economic events, industry, county, census, skilled nursing facility, theory

37.

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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38.

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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39.

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), Athens University of Economics and Business 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

40.

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

41.

Why Has the Contemporaneous Linear Returns-Earnings Relation Declined?

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

42.

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

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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43.

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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44.

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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45.

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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46.

Information Asymmetry, Attribution Locus, and the Timeliness of Asset Write-downs

Number of pages: 66
Yao-Lin Chang, Chun-Yang Lin, Chi-Chun Liu and Stephen G. Ryan
National Taiwan University, National Taipei University of Business, National Taiwan University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 0

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information asymmetry, attribution locus, asset write-downs, timeliness

47.

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

Journal of Accounting Research, Volume 60, Issue 3
Pennsylvania State University, New York University (NYU) - Leonard N. Stern School of Business, Fisher School of Accounting, University of Florida and Pennsylvania State UniversityPennsylvania State University

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