Gauri Bhat

Southern Methodist University (SMU) - Accounting Department

Associate Professor

United States

SCHOLARLY PAPERS

12

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6,384

SSRN CITATIONS
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SSRN RANKINGS

Top 12,275

in Total Papers Citations

69

CROSSREF CITATIONS

58

Scholarly Papers (12)

1.

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
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 1,402 (26,530)
Citation 20

Abstract:

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

2.

Impact of Disclosure and Corporate Governance on the Association Between Fair Value Gains and Losses and Stock Returns in the Commercial Banking Industry

Number of pages: 72 Posted: 13 Sep 2007 Last Revised: 09 Jan 2013
Gauri Bhat
Southern Methodist University (SMU) - Accounting Department
Downloads 1,391 (26,837)
Citation 2

Abstract:

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Fair values, Disclosures, Governance, Banks, Risk Management

3.

Risk Relevance of Fair Value Gains and Losses, and the Impact of Disclosure and Corporate Governance

Number of pages: 58 Posted: 16 Feb 2008
Gauri Bhat
Southern Methodist University (SMU) - Accounting Department
Downloads 1,020 (42,031)
Citation 2

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banks, fair value, variance decomposition

4.

Credit Risk and IFRS: The Case of Credit Default Swaps

Journal of Accounting, Auditing and Finance, Forthcoming
Number of pages: 51 Posted: 06 Aug 2010 Last Revised: 18 Feb 2014
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University
Downloads 719 (67,638)
Citation 6

Abstract:

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Credit Default Swaps, Credit Risk, IFRS

5.

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 600 (85,023)
Citation 9

Abstract:

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provision for loan losses; disaggregation; disclosure; timeliness.

6.

Bank Capital and Loan Monitoring

The Accounting Review Forthcoming
Number of pages: 59 Posted: 06 Jun 2016 Last Revised: 14 Jan 2020
Gauri Bhat and Hemang Desai
Southern Methodist University (SMU) - Accounting Department and Southern Methodist University (SMU) - Accounting Department
Downloads 292 (194,912)
Citation 9

Abstract:

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Bank capital, loan monitoring, loan quality, loan fair values

7.

Panacea, Pandora’s Box, or Placebo: Feedback in Bank Mortgage-Backed Security Holdings and Fair Value Accounting

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 52 Posted: 04 Jun 2011
Southern Methodist University (SMU) - Accounting Department, Washington University in Saint Louis - Olin Business School and Washington University in Saint Louis - Olin School of Business
Downloads 266 (214,299)
Citation 13

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Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Rotman School of Management Working Paper No. 2457725
Number of pages: 46 Posted: 24 Jun 2014 Last Revised: 30 Jul 2015
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University
Downloads 243 (233,220)
Citation 8

Abstract:

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Credit Default Swaps, Credit Risk, Maturity, IFRS

Testing the Transparency Implications of Mandatory IFRS Adoption: The Spread/Maturity Relation of Credit Default Swaps

Management Science, Forthcoming, Rotman School of Management Working Paper No. 2637506
Posted: 30 Jul 2015
Gauri Bhat, Jeffrey L. Callen and Dan Segal
Southern Methodist University (SMU) - Accounting Department, University of Toronto - Rotman School of Management and Reichman University

Abstract:

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Credit Default Swaps, Credit Risk, Maturity, IFRS

9.

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 181 (307,674)
Citation 2

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

10.

The Relation between Bank Credit-Risk Management Procedures and Originate-to-Distribute Mortgage Quality During the Financial Crisis

Number of pages: 48 Posted: 21 Apr 2015 Last Revised: 02 Oct 2020
Gauri Bhat and Jian Cai
Southern Methodist University (SMU) - Accounting Department and Washington University in St. Louis
Downloads 159 (344,231)
Citation 1

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Originate-to-distribute; risk assessment procedures; financial crisis

11.

The Effects of Audit Partners on Financial Reporting: Evidence from U.S. Bank Holding Companies

FRB of Dallas Working Paper No. 2209
Number of pages: 45 Posted: 21 Jul 2022
Southern Methodist University (SMU) - Accounting Department, Southern Methodist University (SMU) - Accounting Department, Structured Finance Association, International Monetary Fund (IMF) and University of Wisconsin-Madison, Finance Department
Downloads 99 (493,586)

Abstract:

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Accounting, Banking, Audit Partner Names, Audit Engagement, PCAOB

12.

Does Audit Partner Style Affect Financial Reporting Outcomes? Evidence from U.S. Bank Holding Companies

Number of pages: 60 Posted: 23 Apr 2024
Southern Methodist University (SMU) - Accounting Department, Southern Methodist University (SMU) - Accounting Department, International Monetary Fund (IMF), University of Wisconsin-Madison, Finance Department and Federal Reserve Bank of Dallas
Downloads 12 (1,038,950)

Abstract:

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auditing, banking, audit partner names, audit engagement, PCAOB, audit partner tenure, auditor rotation.