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

31

DOWNLOADS
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Top 1,454

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16,468

CITATIONS
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SSRN RANKINGS

Top 3,146

in Total Papers Citations

174

Scholarly Papers (31)

1.
Downloads 6,705 ( 635)
Citation 57

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 6,705 (629)
Citation 57

Abstract:

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

Abstract:

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 1,432 (8,437)
Citation 51

Abstract:

Conservatism, Asymmetric Timeliness

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 691 (28,050)
Citation 14

Abstract:

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:

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

4.
Downloads 686 ( 28,794)
Citation 16

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 568 (36,615)
Citation 16

Abstract:

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 118 (193,244)
Citation 16

Abstract:

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

5.

The Implications of Credit Risk Modeling for Banks' Loan Loss Provision Timeliness and Loan Origination Procyclicality

Number of pages: 89 Posted: 02 Jan 2012 Last Revised: 09 Jan 2014
Gauri Bhat, Stephen G. Ryan and Dushyantkumar Vyas
Southern Methodist University (SMU), New York University (NYU) - Leonard N. Stern School of Business and University of Toronto - Rotman School of Management
Downloads 666 (22,948)
Citation 3

Abstract:

credit risk modeling, loan loss provisions, timeliness, procyclicality, financial crisis, disclosure

6.

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 586 (30,419)
Citation 5

Abstract:

Risk, financial reporting, disclosure

7.

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 522 (34,088)
Citation 3

Abstract:

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

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
CUNY Baruch College, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 515 (33,798)
Citation 2

Abstract:

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

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 225 (109,076)

Abstract:

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 196 (124,934)

Abstract:

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

Abstract:

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

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

The Accounting Review, Vol. 81, No. 2, 2006
Number of pages: 57 Posted: 13 Jun 2005 Last Revised: 11 Mar 2013
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 317 (75,252)

Abstract:

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 85 (243,064)

Abstract:

11.

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 346 (60,216)
Citation 5

Abstract:

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

12.

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 335 (35,433)

Abstract:

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

13.

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 327 (66,069)
Citation 17

Abstract:

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

14.

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 315 (68,576)

Abstract:

Financial Markets, Financial Institutions, Regulation

15.

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 292 (69,560)

Abstract:

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

16.

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 173 (130,743)

Abstract:

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

17.

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

Number of pages: 45 Posted: 03 Sep 2014 Last Revised: 08 Jun 2016
Gauri Bhat, Joshua A. Lee and Stephen G. Ryan
Southern Methodist University (SMU), University of Georgia and New York University (NYU) - Leonard N. Stern School of Business
Downloads 137 (110,020)

Abstract:

provision for loan losses; disaggregation; disclosure; timeliness.

18.

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 126 (69,289)

Abstract:

Conditional Conservatism, Fair Value Measurement, Disclosure

19.

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 72 (121,153)

Abstract:

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

20.

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 60 (274,778)

Abstract:

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

21.

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) and New York University (NYU) - Leonard N. Stern School of Business
Downloads 44 (215,304)

Abstract:

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

22.

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

Number of pages: 53 Posted: 21 Feb 2017
Minyue Dong, Leonidas C. Doukakis and Stephen G. Ryan
University of Lausanne, University of Lausanne, HEC and New York University (NYU) - Leonard N. Stern School of Business
Downloads 0 (331,433)

Abstract:

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

23.

The Real Effects of FAS 166 and FAS 167

Number of pages: 54 Posted: 05 Jul 2016 Last Revised: 12 Jul 2016
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 0 (208,148)

Abstract:

Real Effects, FAS 166, FAS 167, Lending, Loan Sales

24.

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 0 (328,493)

Abstract:

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

25.

Securitization and Insider Trading

Forthcoming, The Accounting Review
Posted: 09 May 2013 Last Revised: 11 Jul 2015
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

Abstract:

securitization, insider trading, opacity, banks

26.

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

Abstract:

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

27.

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

Abstract:

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

28.

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

Abstract:

29.

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

Abstract:

30.

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

Abstract:

31.

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, London School of Economics, New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting

Abstract: