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

    • Email
    • Tel: (734)647-2842
SCHOLARLY PAPERS

22

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18,346

TOTAL CITATIONS
Rank 2,773

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Top 2,773

in Total Papers Citations

625

Scholarly Papers (22)

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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 4,732 (4,458)
Citation 76

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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 1,861 (19,917)
Citation 23

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

3.

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 1,562 (26,043)
Citation 178

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

4.

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 1,498 (27,716)
Citation 16

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

5.

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 1,280 (34,914)
Citation 44

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ambiguity, risk, capital markets, earnings, asymmetric

6.

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

Downloads 1,251 (36,085)
Citation 37

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 1,251 (35,493)
Citation 37

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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

7.

The Informational Role of the Media in Private Lending

Downloads 940 (54,364)
Citation 89

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 Northwestern University
Downloads 940 (53,490)
Citation 89

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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 Northwestern University

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

8.

Anticipatory effects around proposed regulation: Evidence from Basel III

The Accounting Review, Forthcoming
Number of pages: 51 Posted: 16 Nov 2013 Last Revised: 22 Jan 2022
Bradley E. Hendricks, Jed Neilson, Catherine Shakespeare and Christopher D. Williams
University of North Carolina (UNC) at Chapel Hill - Kenan-Flagler Business School, Pennsylvania State University, University of Michigan - Stephen M. Ross School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 755 (73,150)
Citation 7

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Regulation, Anticipatory Effects, Fair Value, Financial Reporting, Basel III, Event Study, Research Design

9.

Delayed Expected Loss Recognition and the Risk Profile of Banks

Downloads 649 (88,801)
Citation 90

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 649 (87,575)
Citation 90

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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

10.

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 - Guanghua School of Management, The University of Hong Kong - School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 580 (102,793)
Citation 24

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Debt contracting, Public bonds, Private loans, Bank monitoring

11.

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 496 (124,468)
Citation 1

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

12.

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 - McCombs School of Business, University of California, Davis, University of Michigan, Stephen M. Ross School of Business and Northwestern University
Downloads 488 (126,942)
Citation 8

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

13.

Strategic Syndication: Is Bad News Shared in Loan Syndicates?

Review of Accounting Studies (Forthcoming)
Number of pages: 58 Posted: 23 Sep 2020 Last Revised: 09 Mar 2022
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 Northwestern University
Downloads 346 (188,294)
Citation 1

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Syndicated loan market, Lead arrangers, Disclosure, FDA, Informational advantage, Syndicate participants

14.

The Importance of Individual-Pair Lending Relationships

Review of Accounting Studies Forthcoming
Number of pages: 55 Posted: 08 Jul 2021 Last Revised: 22 Nov 2024
Omri Even-Tov, Xinlei Li, Hui Wang and Christopher D. Williams
Haas School of Business - UC Berkeley, University of California, Davis, Renmin University of China - School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 335 (194,990)
Citation 3

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Individual-pair lending relationships, Asymmetric information, Soft information, Professional connections, Bank lending, Debt contracting, Cost of debt

15.

Offsetable Derivatives and Investor Risk Assessment

Number of pages: 47 Posted: 30 Apr 2018 Last Revised: 14 Mar 2023
Jed Neilson, K. Philip Wang, Christopher D. Williams and Biqin Xie
Pennsylvania State University, University of Florida - Fisher School of Accounting, University of Michigan, Stephen M. Ross School of Business and Office of Financial Research, U.S. Department of the Treasury
Downloads 323 (202,834)

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recognition; disclosure; offsetable derivatives; risk assessment; sophistication; GAAP; IFRS

16.

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: 62 Posted: 16 Jul 2019 Last Revised: 25 Feb 2025
Emmanuel T. De George, Nayana Reiter, Christina Synn and Christopher D. Williams
University of Miami - Department of Accounting, 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 286 (231,073)
Citation 1

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Institutional Ownership, Tail-Risk Comovement, Banks, Disclosure

17.

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
affiliation not provided to SSRN, University of Toronto - Rotman School of Management, University of Notre Dame and University of Michigan, Stephen M. Ross School of Business
Downloads 254 (260,801)
Citation 21

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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 Northwestern University
Downloads 194 (339,522)

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

19.

Investor Relations and Private Debt Markets

The Accounting Review, 2025[10.2308/TAR-2023-0374]
Number of pages: 51 Posted: 20 Jul 2023 Last Revised: 06 Apr 2025
Kimball Chapman, Ruby Lee, Nayana Reiter and Christopher D. Williams
Arizona State University (ASU), University of Florida - Fisher School of Accounting, University of Toronto - Rotman School of Management and University of Michigan, Stephen M. Ross School of Business
Downloads 183 (356,547)

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Investor Relations, Firm Disclosure, Private Debt Markets, Cost of Debt, Syndication Process, Loan Renegotiation

20.

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

Journal of Business Finance & Accounting, Forthcoming
Number of pages: 54 Posted: 12 May 2021 Last Revised: 04 Jan 2022
Zhiming Ma, Derrald Stice and Christopher D. Williams
Peking University - Guanghua School of Management, The University of Hong Kong - School of Business and University of Michigan, Stephen M. Ross School of Business
Downloads 173 (374,814)
Citation 6

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

21.

Your Money May Sting: The Effect of Extraterritorial FCPA Enforcement on Foreign Firms' Borrowings from US Banks

Number of pages: 61 Posted: 07 Aug 2024
Bingyi Qin, Ke Wang, Zheng Wang and Christopher D. Williams
City University of Hong Kong (CityU), University of Alberta - School of Business, City University of Hong Kong and University of Michigan, Stephen M. Ross School of Business
Downloads 110 (540,433)

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Foreign Corrupt Practices Act (FCPA), extraterritorial enforcement, loan syndicate structure, international loan market, anti-corruption

22.

Private Lending and Preferential Treatment in Earnings Conference Calls

Number of pages: 45 Posted: 10 May 2022 Last Revised: 05 Sep 2024
Xinlei Li, Terrence Tianshuo Shi and Christopher D. Williams
University of California, Davis, Harvard University - Business School (HBS) and University of Michigan, Stephen M. Ross School of Business
Downloads 50 (850,998)

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Earnings conference calls, Preferential management access, Analysts, Private lending, Information asymmetry