Christopher D. Williams

University of Michigan, Stephen M. Ross School of Business

Assistant Professor of Accounting

701 Tappan Street

Ann Arbor, MI MI 48109

United States

  • University of Michigan, Stephen M. Ross School of Business

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    • Tel: (734)647-2842
SCHOLARLY PAPERS

20

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Top 3,364

in Total Papers Downloads

14,347

SSRN CITATIONS
Rank 4,067

SSRN RANKINGS

Top 4,067

in Total Papers Citations

227

CROSSREF CITATIONS

109

Scholarly Papers (20)

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1.

Are IFRS-based and US GAAP-based Accounting Amounts Comparable?

Journal of Accounting & Economics, Vol. 54, Issue 1, pp. 68-93, August 2012, Rock Center for Corporate Governance at Stanford University Working Paper No. 78
Number of pages: 75 Posted: 07 Apr 2010 Last Revised: 19 Sep 2012
Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 4,256 (2,774)
Citation 37

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IAS, IASB, International Accounting Standards, International Accounting Standards Board, International Financial Reporting Standards, US GAAP, Comparability, Comparable Financial Reporting Standards

2.

Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption

Rock Center for Corporate Governance at Stanford University Working Paper No. 133
Number of pages: 54 Posted: 04 Jan 2013 Last Revised: 11 Jan 2018
Mary E. Barth, Wayne R. Landsman, Mark H. Lang and Christopher D. Williams
Stanford University - Graduate School of Business, University of North Carolina Kenan-Flagler Business School, University of North Carolina at Chapel Hill and University of Michigan, Stephen M. Ross School of Business
Downloads 1,637 (13,538)
Citation 16

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Comparability, IFRS, Liquidity, Synchronicity, Trading Volume, Voluntary IFRS Adoption

3.

Religious Social Norms and Corporate Financial Reporting

Downloads 1,416 ( 17,010)
Citation 50

Religious Social Norms and Corporate Financial Reporting

AAA 2010 Financial Accounting and Reporting Section (FARS) Paper
Number of pages: 50 Posted: 06 Aug 2009 Last Revised: 06 Oct 2015
Scott Dyreng, William J. Mayew and Christopher D. Williams
Duke University - Accounting, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1,415 (16,708)
Citation 16

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Social Norms, Financial Reporting, Accounting Quality, Restatements, Effective Tax Rates, ETR

Religious Social Norms and Corporate Financial Reporting

Journal of Business Finance & Accounting, Vol. 39, Issue 7‐8, pp. 845-875, 2012
Number of pages: 31 Posted: 26 Oct 2012
Scott Dyreng, William J. Mayew and Christopher D. Williams
Duke University - Accounting, Duke University - Fuqua School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 1 (828,687)
Citation 12
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financial reporting, accrual choices, social norms, disclosure

4.

Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking

Journal of Accounting & Economics (JAE), Vol. 54, Issue 1, pp. 1-18, August 2012
Number of pages: 48 Posted: 11 Dec 2009 Last Revised: 17 Jan 2013
Robert M. Bushman and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 1,206 (21,685)
Citation 76

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Smoothing, Timeliness, Accounting Quality, Loan Loss Provisions, Discretion, Risk, Banks

5.

Bank Competition: Measurement, Decision-Making, and Risk-Taking

Downloads 1,054 ( 26,349)
Citation 14

Bank Competition: Measurement, Decision-Making, and Risk-Taking

Journal of Accounting Research, Forthcoming
Number of pages: 68 Posted: 30 Jun 2014 Last Revised: 05 Jan 2016
Robert M. Bushman, Bradley E. Hendricks and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 1,054 (25,952)
Citation 14

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banking, competition, stability, financial statement analysis, regulation, contracting, timely loss recognition

Bank Competition: Measurement, Decision-Making, and Risk-Taking

Journal of Accounting Research, Vol. 54, No. 3, 2016
Posted: 22 Oct 2016
Robert M. Bushman, Bradley E. Hendricks and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business

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banking, competition, stability, financial statement analysis, regulation, contracting, timely loss recognition

6.

Asymmetric Responses to Earnings News: A Case for Ambiguity

Accounting Review, Forthcoming
Number of pages: 54 Posted: 09 Sep 2009 Last Revised: 26 Jun 2014
Christopher D. Williams
University of Michigan, Stephen M. Ross School of Business
Downloads 1,014 (27,860)
Citation 22

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ambiguity, risk, capital markets, earnings, asymmetric

7.

The Informational Role of the Media in Private Lending

Downloads 800 ( 38,787)

The Informational Role of the Media in Private Lending

Journal of Accounting Research, Forthcoming
Number of pages: 54 Posted: 05 Jan 2014 Last Revised: 10 Jun 2016
Robert M. Bushman, Christopher D. Williams and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 800 (38,252)
Citation 31

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media, relationship lending, syndicate structure, lead arranger, sentiment

The Informational Role of the Media in Private Lending

Journal of Accounting Research, Vol. 55, No. 1, March 2017
Posted: 25 Jul 2017
Robert M. Bushman, Christopher D. Williams and Regina Wittenberg Moerman
University of North Carolina Kenan-Flagler Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California

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Media; Relationship Lending; Syndicate Structure; Lead Arranger; Sentiment

8.

Delayed Expected Loss Recognition and the Risk Profile of Banks

Downloads 525 ( 67,166)
Citation 35

Delayed Expected Loss Recognition and the Risk Profile of Banks

Journal of Accounting Research, Volume 53, Issue 3, 511–553, June 2015.
Number of pages: 57 Posted: 02 Mar 2013 Last Revised: 07 Sep 2017
Robert M. Bushman and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 525 (66,458)
Citation 35

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Bank, Transparency, Loan Loss Provisions, Delayed Loss Recognition, Risk, Systemic Risk

Delayed Expected Loss Recognition and the Risk Profile of Banks

Journal of Accounting Research, Vol. 53, No. 3, 2015
Posted: 22 May 2015
Robert M. Bushman and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business

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bank, transparency, loan loss provisions, delayed loss recognition, risk, systemic risk

9.

The Effect of Bank Monitoring on Public Bond Terms

Journal of Financial Economics (2019): Vol 133, 379-396
Number of pages: 49 Posted: 05 Mar 2018 Last Revised: 14 Apr 2021
Zhiming Ma, Derrald Stice and Christopher D. Williams
Peking University, University of Hong Kong - HKU Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 469 (77,184)
Citation 3

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Debt contracting, Public bonds, Private loans, Bank monitoring

10.

Anticipatory effects around proposed regulation: Evidence from Basel III

Ross School of Business Paper No. 1213
Number of pages: 65 Posted: 16 Nov 2013 Last Revised: 29 Jul 2021
Bradley E. Hendricks, Jed J. Neilson, Catherine Shakespeare and Christopher D. Williams
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, Penn State University - Smeal College of Business, University of Michigan - Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 441 (83,026)
Citation 2

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anticipatory effects, regulation, fair value accounting, Basel III, mortgage servicing, originate-to-distribute, capital management

11.

The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence From Lender and Manager Co-migration

The Accounting Review, Forthcoming
Number of pages: 79 Posted: 08 Dec 2015 Last Revised: 05 Oct 2018
Urooj Khan, Xinlei Li, Christopher D. Williams and Regina Wittenberg Moerman
University of Texas at Austin - Red McCombs School of Business, Hong Kong University of Science and Technology, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 366 (102,964)
Citation 8

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Bank lending, lender-manager relationship, debt contracting, information environment, accounting irregularity

12.

Informativeness and Timeliness of 10-K Text Similarity for Predicting Tail-Risk Comovement

Number of pages: 48 Posted: 12 Jun 2017 Last Revised: 13 Jun 2017
Robert M. Bushman, Jason V. Chen and Christopher D. Williams
University of North Carolina Kenan-Flagler Business School, University of Illinois at Chicago and University of Michigan, Stephen M. Ross School of Business
Downloads 334 (114,078)
Citation 1

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Textual analysis, Banking, risk, text similarity, boilerplate disclosure

13.

Institutional Ownership and Tail Risk Comovement in Banks

Rotman School of Management Working Paper No. 3420516, University of Miami Business School Research Paper No. 3420516
Number of pages: 56 Posted: 16 Jul 2019 Last Revised: 20 Feb 2021
Emmanuel T. De George, Nayana Reiter, Christina Synn and Christopher D. Williams
University of Miami, University of Toronto - Rotman School of Management, University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 161 (230,306)

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Institutional Ownership, Tail-Risk Comovement, Banks, Disclosure

14.

Recognition versus Disclosure of Offsetable Derivatives and Investor Risk Assessment

Number of pages: 62 Posted: 30 Apr 2018 Last Revised: 26 Aug 2021
Jed J. Neilson, K. Philip Wang, Christopher D. Williams, Biqin Xie and Biqin Xie
Penn State University - Smeal College of Business, Fisher School of Accounting, University of Florida, University of Michigan, Stephen M. Ross School of Business and Pennsylvania State UniversityPennsylvania State University
Downloads 149 (245,662)

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recognition versus disclosure; offsetable derivatives; offsetting; investor risk assessment; investor sophistication; U.S. GAAP; IFRS

15.

Information Overload and Disclosure Smoothing

Review of Accounting Studies
Number of pages: 56 Posted: 13 Jul 2017 Last Revised: 14 Jun 2019
Kimball Chapman, Nayana Reiter, Hal D. White and Christopher D. Williams
Washington University in St. Louis - John M. Olin Business School, University of Toronto - Rotman School of Management, University of Notre Dame and University of Michigan, Stephen M. Ross School of Business
Downloads 133 (268,711)
Citation 6

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16.

Strategic Syndication: Is Bad News Shared in Loan Syndicates?

Number of pages: 51 Posted: 23 Sep 2020 Last Revised: 17 Mar 2021
Andrea K. Down, Christopher D. Williams and Regina Wittenberg Moerman
University of Toronto - Rotman School of Management, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 117 (295,291)
Citation 1

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Syndicated loan market, Lead arrangers, Freedom of Information Act, Disclosure, FDA, Open Government Initiative, Informational advantage, Syndicate participants

17.

What’s My Style? Supply-Side Determinants of Debt Covenant Inclusion

Number of pages: 51 Posted: 12 May 2021
Zhiming Ma, Derrald Stice and Christopher D. Williams
Peking University, University of Hong Kong - HKU Business School and University of Michigan, Stephen M. Ross School of Business
Downloads 113 (302,626)

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Debt Contracts, Supply-Side Determinants, Debt Covenants, Banks

18.

CDS Trading and Non-Relationship Lending Dynamics

Review of Accounting Studies (Forthcoming)
Number of pages: 47 Posted: 09 Apr 2020
Jung Koo Kang, Christopher D. Williams and Regina Wittenberg Moerman
Harvard Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 92 (346,740)

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credit default swaps, CDS market, non-relationship lending, debt contracts, adverse selection, bank monitoring, cross-selling

19.

The Importance of Individual-Pair Lending Relationships

Number of pages: 45 Posted: 08 Jul 2021
Omri Even-Tov, Xinlei Li, Christopher D. Williams and Hui Wang
Haas School of Business - UC Berkeley, Hong Kong University of Science and Technology, University of Michigan, Stephen M. Ross School of Business and Hong Kong University of Science and Technology
Downloads 64 (426,636)

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Individual-Pair Lending Relationships, Asymmetric information, Professional connections, Bank lending, Debt Contracting, Cost of Debt

20.

The Impact of Ambiguity on Managerial Investment and Cash Holdings

Journal of Business Finance & Accounting, Vol. 41, Issue 7-8, pp. 1071-1099, 2014
Number of pages: 29 Posted: 20 Oct 2014
Monica Neamtiu, Nemit Shroff, Hal D. White and Christopher D. Williams
City University of New York (CUNY) - Stan Ross Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, University of Notre Dame and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (809,212)
Citation 1
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ambiguity, risk, investment, cash holdings