Lucas Mahieux

Tilburg University - Tilburg University School of Economics and Management

P.O. Box 90153

Tilburg, 5000 LE

Netherlands

  • Tilburg University - Tilburg University School of Economics and Management

SCHOLARLY PAPERS

12

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24

CROSSREF CITATIONS

8

Scholarly Papers (12)

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1.

CECL: Timely Loan Loss Provisioning and Bank Regulation

Number of pages: 62 Posted: 25 Feb 2020 Last Revised: 02 Oct 2022
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 674 (65,507)
Citation 16

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CECL; Expected Loss Model; Incurred Loss Model; Capital Requirements; Loan Loss Provisioning; Real Effects; Banking Regulation

2.

Interplay between Accounting and Prudential Regulation

The Accounting Review
Number of pages: 47 Posted: 13 Nov 2018 Last Revised: 17 May 2022
Jeremy Bertomeu, Lucas Mahieux and Haresh Sapra
Washington University in St. Louis - John M. Olin Business School, Tilburg University - Tilburg University School of Economics and Management and Booth School of Business, University of Chicago
Downloads 521 (90,417)
Citation 12

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Accounting Standards; Prudential Regulation, Capital Requirements, Expected Loss Models, Loan Loss Provisioning Rules

3.

How Is the Audit Market Affected by Characteristics of the Non-Audit Services Market?

29th Annual Conference on Financial Economics & Accounting 2018
Number of pages: 59 Posted: 02 Aug 2018 Last Revised: 02 Feb 2021
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Anderson School of Management and Tilburg University - Tilburg University School of Economics and Management
Downloads 338 (149,090)
Citation 4

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Audit quality, Auditing services, Non-audit services, Competition

4.

Auditors' Incentives and Audit Quality: Non-audit Services versus Contingent Audit Fees

European Accounting Review
Number of pages: 45 Posted: 17 Nov 2017 Last Revised: 08 Apr 2022
Lucas Mahieux
Tilburg University - Tilburg University School of Economics and Management
Downloads 304 (166,822)

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Audit quality, Auditor independence, Contingent audit fees, Incentives, Non-audit services

5.

Fair Value Accounting, Illiquid Assets, and Financial Stability

Number of pages: 56 Posted: 18 Jan 2017 Last Revised: 23 Aug 2022
Lucas Mahieux
Tilburg University - Tilburg University School of Economics and Management
Downloads 289 (175,946)
Citation 1

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Fair value, Level 2/3, Financial stability, Prudential regulation

6.

How disclosure impacts monitoring spillovers between competing asset managers

Number of pages: 62 Posted: 08 Jan 2021 Last Revised: 08 Nov 2022
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Anderson School of Management and Tilburg University - Tilburg University School of Economics and Management
Downloads 285 (178,510)

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Active funds; Passive funds; Competition; Corporate governance; Disclosure

7.

Banks’ Disclosure Choices in the Presence of Adverse Selection and Runs

Number of pages: 42 Posted: 16 Feb 2022 Last Revised: 13 Feb 2023
Carlos Corona and Lucas Mahieux
Ohio State University (OSU) - Department of Accounting & Management Information Systems and Tilburg University - Tilburg University School of Economics and Management
Downloads 139 (342,572)

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Adverse selection, Banks, Bayesian Persuasion, Disclosure, Runs

8.

Climate-Related Disclosures: What Are the Economic Trade-Offs?

Number of pages: 46 Posted: 20 Jul 2023
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 136 (348,480)

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Climate-related Disclosures, Physical Risk, Transition Risk, Direct and Indirect Emissions, Market Discipline, Real Effects

9.

Asset Transfer Measurement Rules

Number of pages: 59 Posted: 12 Feb 2021
Lucas Mahieux, Haresh Sapra and Gaoqing Zhang
Tilburg University - Tilburg University School of Economics and Management, Booth School of Business, University of Chicago and University of Minnesota - Twin Cities - Department of Accounting
Downloads 108 (413,050)

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Asset Transfer Measurement Rules, Loan Sale, Securitization, Risk Transfer, Financial Institutions

10.

Influence Activities and Favoritism in Firms

Number of pages: 48 Posted: 22 Aug 2022 Last Revised: 03 Oct 2022
Eddy Cardinaels, Fabien Ize and Lucas Mahieux
Tilburg University - Tilburg University School of Economics and Management, Tilburg University - Tilburg University School of Economics and Management and Tilburg University - Tilburg University School of Economics and Management
Downloads 69 (544,793)

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Influence activities, fairness, favoritism, identity, transparency

11.

Convergence in the Prudential Regulation of Banks: Are Uniform Accounting Rules the Missing Piece?

Number of pages: 52 Posted: 20 Apr 2023 Last Revised: 28 Jun 2023
Lucas Mahieux
Tilburg University - Tilburg University School of Economics and Management
Downloads 48 (647,746)

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international capital requirements, uniform accounting rules, prudential regulation, accounting standards

12.

How Is the Audit Market Affected by Characteristics of the Nonaudit Services Market?

Journal of Accounting Research, Volume 59, Issue 3, 2021
Posted: 25 Jun 2021
Henry L. Friedman and Lucas Mahieux
University of California, Los Angeles (UCLA) - Anderson School of Management and Tilburg University - Tilburg University School of Economics and Management

Abstract:

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audit quality; auditing services; nonaudit services; competition