Scott Liao

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

SCHOLARLY PAPERS

12

DOWNLOADS
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Top 8,181

in Total Papers Downloads

6,046

SSRN CITATIONS
Rank 7,367

SSRN RANKINGS

Top 7,367

in Total Papers Citations

138

CROSSREF CITATIONS

21

Scholarly Papers (12)

1.

Financial Accounting in the Banking Industry: A Review of the Empirical Literature

Rotman School of Management Working Paper No. 2346752
Number of pages: 121 Posted: 30 Oct 2013
Anne Beatty and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 2,243 (6,722)
Citation 57

Abstract:

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financial accounting; bank regulatory capital; information asymmetry

2.

Do Delays in Expected Loss Recognition Affect Banks' Willingness to Lend?

Number of pages: 52 Posted: 28 Aug 2009 Last Revised: 31 Oct 2013
Anne Beatty and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 895 (28,179)
Citation 49

Abstract:

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bank lending, loan loss provision, procyclicality, recession, accounting conservatism

3.

Financial Reporting Quality, Private Information, Monitoring and the Lease-Versus-Buy Decision

Number of pages: 51 Posted: 03 Nov 2009
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 627 (45,841)
Citation 9

Abstract:

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financial reporting quality; private information; monitoring; lease-versus-buy

4.

The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions

Number of pages: 35 Posted: 03 Nov 2009
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 608 (47,722)
Citation 9

Abstract:

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Private information, Monitoring, Accounting Quality, Investment

5.

The Spillover Effect of Fraudulent Financial Reporting on Peer Firms’ Investments

Rotman School of Management Working Paper No. 2197429
Number of pages: 59 Posted: 08 Jan 2013
Anne Beatty, Scott Liao and Jeff Jiewei Yu
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and University of Arizona
Downloads 451 (69,438)
Citation 26

Abstract:

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fraudulent financial reporting, spillover effect, investment efficiency

6.

The Economic Impact of the Dodd-Frank Act on Systemically Important Financial Firms: Evidence from Market Reactions

Number of pages: 52 Posted: 31 Aug 2011 Last Revised: 17 Apr 2013
Yu Gao, Scott Liao and Xue Wang
University of St Thomas, Opus College of Business, University of Toronto - Rotman School of Management and Ohio State University - Fisher College of Business
Downloads 426 (74,421)
Citation 2

Abstract:

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7.

Outside Blockholders’ Monitoring of Management and Debt Financing

Number of pages: 50 Posted: 25 Nov 2009 Last Revised: 18 Oct 2012
Scott Liao
University of Toronto - Rotman School of Management
Downloads 322 (102,589)
Citation 2

Abstract:

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8.

Product Market Peers in Lending: Information Processing Efficiencies and Proprietary Costs

Number of pages: 54 Posted: 16 Jan 2013 Last Revised: 10 Nov 2016
Tulane University - A.B. Freeman School of Business, University of Toronto - Rotman School of Management and University of Toronto - Rotman School of Management
Downloads 155 (207,774)
Citation 2

Abstract:

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Lender Choice, Information Asymmetry, Proprietary Information

9.

Evidence on the Determinants and Economic Consequences of Delegated Monitoring

Number of pages: 61 Posted: 10 Sep 2011
Anne Beatty, Scott Liao and Joseph Weber
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and Massachusetts Institute of Technology (MIT) - Sloan School of Management
Downloads 152 (211,149)
Citation 6

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cross monitoring, cross-acceleration provisions, debt covenants, accounting quality

10.

The Effect of Banks’ Financial Reporting on Syndicated Loan Structures

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 63 Posted: 23 Oct 2018 Last Revised: 31 Jan 2019
Anne Beatty, Scott Liao and Haiwen Zhang
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 95 (298,640)
Citation 2

Abstract:

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11.

What Do Analysts’ Provision Forecasts Tell Us About Expected Credit Loss Recognition?

Number of pages: 52 Posted: 05 May 2020
Anne Beatty and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems and University of Toronto - Rotman School of Management
Downloads 72 (352,775)
Citation 1

Abstract:

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CECL, Expected Loss Model, Bank Accounting

12.

The Commitment Effect versus Information Effect of Disclosure - Evidence from Smaller Reporting Companies

Accounting Review, Vol. 88, No. 4, 2013
Posted: 09 Nov 2009 Last Revised: 03 Aug 2016
Lin Cheng, Scott Liao and Haiwen Zhang
The University of Arizona - Eller College of Management, University of Toronto - Rotman School of Management and University of Minnesota

Abstract:

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Disclosure Regulation, Mandatory Disclosure, Commitment