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

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

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SCHOLARLY PAPERS

51

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397

Scholarly Papers (51)

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1.

Accounting in and for the Subprime Crisis

Downloads 7,131 ( 2,140)
Citation 44

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 7,131 (2,117)
Citation 44

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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.

SVB and Beyond: The Banking Stress of 2023

Number of pages: 261 Posted: 07 Aug 2023 Last Revised: 09 Aug 2023
Viral V. Acharya, Viral V. Acharya, Matthew P. Richardson, Kermit L. Schoenholtz, Bruce Tuckman, Richard Berner, Stephen G. Cecchetti, Stephen G. Cecchetti, Sehwa Kim, Seil Kim, Thomas Philippon, Stephen G. Ryan, Alexi Savov, Philipp Schnabl, Lawrence J. White and Lawrence J. White
New York University (NYU) - Leonard N. Stern School of Business, Department of Finance, Leonard N. Stern School of Business, New York University, New York University - Stern School of Business - Department of Economics, New York University (NYU) - Leonard N. Stern School of Business, Leonard N. Stern School of Business, NYU, National Bureau of Economic Research (NBER)Brandeis International Business School, Columbia University - Columbia Business School, Baruch College, City University of New York, New York University (NYU) - Department of Finance, New York University (NYU) - Leonard N. Stern School of Business, New York University (NYU) - Department of Finance, New York University (NYU) - Department of Finance and New York University (NYU) - Leonard N. Stern School of Business, Department of EconomicsStern School of Business, New York University
Downloads 2,527 (12,010)
Citation 2

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Regional Banking Crisis, Uninsured Deposits, Bank Runs, Silicon Valley Bank, Signature Bank, First Republic Bank, Interest Rate Risk Management, Stagflation Stress Test, Deposit Insurance, Mark to Market Accounting, Federal Home Loan Banks, Bank Supervision

3.

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 1,733 (21,886)
Citation 8

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Conservatism, Asymmetric Timeliness

4.

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 1,435 (29,127)
Citation 20

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

5.

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 1,086 (43,727)
Citation 30

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

6.

The Effect of the Current Expected Credit Loss Approach on Banks' Lending during Stress Periods: Evidence from the COVID-19 Recession

The Accounting Review, Forthcoming

Number of pages: 51 Posted: 18 May 2022 Last Revised: 04 Sep 2024
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 981 (50,437)
Citation 3

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Current expected credit loss (CECL) approach, loan loss provisions, banks, lending, COVID-19, recession, regulatory capital JEL Classifications: E32, G21, G28, M41, M48

7.

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 963 (51,750)
Citation 17

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

8.

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 874 (59,128)
Citation 16

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Risk, financial reporting, disclosure

9.

Banks’ Financial Reporting and Financial System Stability

Downloads 834 (63,357)
Citation 70

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
New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 447 (137,229)
Citation 28

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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
New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Leonard N. Stern School of Business
Downloads 387 (163,512)
Citation 42

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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
New York University (NYU) - 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

10.

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

Downloads 806 (66,046)
Citation 22

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 806 (65,009)
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

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

11.

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 730 (75,208)
Citation 1

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

12.

Banks’ Motivations for Designating Securities as Held to Maturity

Columbia Business School Research Paper No. 4452667
Number of pages: 64 Posted: 26 May 2023 Last Revised: 17 Feb 2025
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 687 (81,241)
Citation 3

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banks; investment securities; held to maturity; regulatory capital; AOCI filter

13.

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 684 (81,676)
Citation 9

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provision for loan losses; disaggregation; disclosure; timeliness.

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 649 (87,411)
Citation 23

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

15.

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 593 (98,020)
Citation 14

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Conditional Conservatism, Fair Value Measurement, Disclosure

16.

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 546 (108,800)
Citation 20

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

17.

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

Downloads 532 (112,397)
Citation 6

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

Number of pages: 69 Posted: 01 Oct 2018 Last Revised: 29 Apr 2022
Jed Neilson, Stephen G. Ryan, K. Philip Wang and Biqin Xie
Pennsylvania State University, New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Fisher School of Accounting and Office of Financial Research, U.S. Department of the Treasury
Downloads 532 (110,973)
Citation 6

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

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

Journal of Accounting Research, Volume 60, Issue 3, 2022
Posted: 11 Oct 2022
Jed Neilson, Stephen G. Ryan, K. Philip Wang and Biqin Xie
Pennsylvania State University, New York University (NYU) - Leonard N. Stern School of Business, University of Florida - Fisher School of Accounting and Office of Financial Research, U.S. Department of the Treasury

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

18.

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 506 (119,521)
Citation 3

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

19.

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 486 (125,472)
Citation 6

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

20.

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

Downloads 478 (127,994)

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: 27 Mar 2025
Stephen G. Ryan, Jennifer 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 367 (171,918)

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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 111 (530,033)

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21.

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 453 (136,573)
Citation 7

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

22.

The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions

Downloads 439 (141,753)
Citation 13

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 Office of Financial Research, U.S. Department of the Treasury
Downloads 439 (140,180)
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 and Biqin Xie
New York University (NYU) - Department of Accounting, New York University (NYU) - Leonard N. Stern School of Business and Office of Financial Research, U.S. Department of the Treasury

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

23.

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 416 (150,874)
Citation 8

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

24.

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: 24 Aug 2022
Qingkai Dong, Sehwa Kim and Stephen G. Ryan
Hong Kong University of Science & Technology (HKUST), Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 405 (155,535)
Citation 1

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Life insurance; Reinsurance; Regulatory capital management; Real effects

25.

Financial Market Regulation and Opportunities for Accounting Research

Accounting Horizons, Forthcoming
Number of pages: 37 Posted: 18 Jan 2012
Mark J. Kohlbeck, Susan D. Krische, Nancy Mangold and Stephen G. Ryan
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 399 (158,140)

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Financial Markets, Financial Institutions, Regulation

26.

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 - McCombs School of Business, New York University (NYU) - Leonard N. Stern School of Business and Illinois State University - Department of Finance, Insurance and Law
Downloads 394 (160,411)
Citation 13

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

27.

Climate Risk, Population Migration, and Banks’ Lending and Deposit-Taking Activities

Number of pages: 64 Posted: 18 Oct 2022
Mary Brooke Billings, Stephen G. Ryan and Han Yan
New York University, New York University (NYU) - Leonard N. Stern School of Business and University of British Columbia (UBC) - Sauder School of Business
Downloads 379 (167,442)

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Banks, Climate Risk, Population Migration, Local Market Knowledge, Natural Disasters

28.

Bank Regulation/Supervision and Bank Auditing

Number of pages: 48 Posted: 11 Jun 2020 Last Revised: 21 Jun 2024
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 366 (174,056)
Citation 2

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audit quality, banks, financial statement reliability, internal control quality, nonbanks

29.

Debiasing the Measurement of Conditional Conservatism

Downloads 275 (236,383)
Citation 18

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 275 (234,752)
Citation 18

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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

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conditional conservatism; asymmetric timeliness

30.

Continuation Options and Returns-Earnings Convexity

Number of pages: 68 Posted: 19 Oct 2011 Last Revised: 07 Dec 2011
Mary Brooke Billings, Matthew C. Cedergren and Stephen G. Ryan
New York University, Santa Clara University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 251 (259,346)

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

31.

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 250 (260,331)
Citation 2

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

32.

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 202 (319,680)
Citation 2

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

33.

Using Product Market Output Changes to Capture Business Fundamentals

Georgetown McDonough School of Business Research Paper No. 4182996
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 UC Davis, Graduate School of Management
Downloads 142 (434,415)

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

34.

Impact of the Financial Crisis and Banks’ Capital Adequacy on their Approval of Low- versus High-Risk Mortgages

Number of pages: 53 Posted: 17 Jan 2024 Last Revised: 25 Nov 2024
Chi-Chun Liu, Stephen G. Ryan and Szu-Jung Wu
National Taiwan University, New York University (NYU) - Leonard N. Stern School of Business and National Cheng Kung University
Downloads 124 (483,889)

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HMDA, mortgage lending, capital adequacy, banks, financial crisis

35.

Continuation Call Options and the Sensitivity of Returns to Gains

Number of pages: 61 Posted: 27 Sep 2012
Mary Brooke Billings, Matthew C. Cedergren and Stephen G. Ryan
New York University, Santa Clara University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 117 (505,940)

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

36.

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

Columbia Business School Research Paper No. 17-83
Number of pages: 65 Posted: 16 Aug 2017 Last Revised: 25 Apr 2023
Daniel Keum and Stephen G. Ryan
Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 116 (509,191)

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

37.

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 99 (571,970)
Citation 1

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

38.

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
Hong Kong University of Science & Technology (HKUST), Columbia University - Columbia Business School and New York University (NYU) - Leonard N. Stern School of Business
Downloads 90 (607,662)

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Life insurance; Reinsurance; Regulatory capital management; Real effects

39.

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 87 (620,582)

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

40.

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, Jennifer 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
Downloads 85 (629,460)
Citation 13

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securitization, insider trading, opacity, banks

41.

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

Number of pages: 66 Posted: 29 Aug 2022
Yao-Lin Chang, Chun-Yang Lin, Chi-Chun Liu and Stephen G. Ryan
National Taipei University of Business, National Taipei University of Business, National Taiwan University and New York University (NYU) - Leonard N. Stern School of Business
Downloads 83 (642,840)

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

42.

Damper on the Party: The Effect of Accounting Conservatism on Life Insurers' Risk Acceptance Leading up to the Financial Crisis

Number of pages: 64 Posted: 19 Oct 2024
Urooj Khan, Stephen G. Ryan and Abhishek Varma
University of Texas at Austin - McCombs School of Business, New York University (NYU) - Leonard N. Stern School of Business and Illinois State University - Department of Finance, Insurance and Law
Downloads 78 (661,646)

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Conservatism, risk acceptance, financial crisis, life insurers

43.

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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44.

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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45.

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

Journal of Accounting, Auditing & Finance, volume 38, issue 2, 2023[10.1177/0148558X20977978]
Posted: 21 Feb 2017 Last Revised: 18 Nov 2024
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 - Department of Accounting and Finance 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, DVA, own credit risk, fair value option for liabilities, income smoothing

46.

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

47.

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

48.

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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49.

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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50.

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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51.

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 & Political Science (LSE), New York University (NYU) - Leonard N. Stern School of Business and New York University (NYU) - Department of Accounting

Abstract:

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