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

14

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12,234

CITATIONS
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70

Scholarly Papers (14)

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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 4,028 (2,118)
Citation 22

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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 1,524 (11,012)

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

3.

Religious Social Norms and Corporate Financial Reporting

Downloads 1,350 ( 13,389)
Citation 15

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 1,349 (13,129)
Citation 15

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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 (664,626)
Citation 15
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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 1,051 (19,560)
Citation 18

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

5.

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

Downloads 962 ( 22,320)

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 962 (21,923)

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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 892 (24,984)
Citation 10

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ambiguity, risk, capital markets, earnings, asymmetric

7.

The Informational Role of the Media in Private Lending

Downloads 698 ( 34,991)

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 698 (34,465)

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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 465 ( 59,306)
Citation 4

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 465 (58,668)
Citation 4

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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.

A Pecking Order Response to Regulatory Uncertainty: Evidence from Basel III

Ross School of Business Paper No. 1213
Number of pages: 59 Posted: 16 Nov 2013 Last Revised: 12 May 2018
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 358 (80,909)

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regulation, fair value, policy uncertainty, pecking order, Basel III, mortgage servicing, originate-to-distribute, capital management

10.

The Effect of Bank Monitoring on Public Bond Terms

Journal of Financial Economics (JFE), Forthcoming
Number of pages: 49 Posted: 05 Mar 2018 Last Revised: 25 Nov 2018
Zhiming Ma, Derrald Stice and Christopher D. Williams
Peking University, Hong Kong University of Science & Technology (HKUST) - Department of Accounting and University of Michigan, Stephen M. Ross School of Business
Downloads 346 (84,214)

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Debt contracting, Public bonds, Private loans, Bank monitoring

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
Columbia Business School - Accounting, Business Law & Taxation, Columbia University - Columbia Business School, University of Michigan, Stephen M. Ross School of Business and University of Southern California
Downloads 256 (116,657)

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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 217 (137,538)

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

13.

Offsetable Derivatives and Financial Stability

Number of pages: 58 Posted: 30 Apr 2018 Last Revised: 29 Mar 2019
Jed J. Neilson, K. Philip Wang, Christopher D. Williams 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 University
Downloads 87 (283,663)

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derivative, offsetting, netting agreements, financial stability, default risk, systemic risk, banks, IFRS

14.

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 - Stan Ross Department of Accountancy, Massachusetts Institute of Technology (MIT) - Sloan School of Management, Penn State University and University of Michigan, Stephen M. Ross School of Business
Downloads 0 (650,406)
Citation 1
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ambiguity, risk, investment, cash holdings