Scott Liao

University of Toronto - Rotman School of Management

105 St. George Street

Toronto, Ontario M5S 3E6 M5S1S4

Canada

SCHOLARLY PAPERS

20

DOWNLOADS
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Top 8,920

in Total Papers Downloads

9,382

SSRN CITATIONS
Rank 3,986

SSRN RANKINGS

Top 3,986

in Total Papers Citations

411

CROSSREF CITATIONS

24

Scholarly Papers (20)

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 2,655 (9,327)
Citation 74

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 1,001 (41,187)
Citation 60

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

3.

Public Environmental Enforcement and Private Lender Monitoring: Evidence from Environmental Covenants

Journal of Accounting & Economics (JAE), Forthcoming
Number of pages: 70 Posted: 16 Jun 2021 Last Revised: 15 Jul 2023
University of Toronto - Rotman School of Management, National University of Singapore - NUS Business School, University of Toronto - Rotman School of Management and Cornell University - Dyson School of Applied Economics and Management
Downloads 878 (49,487)
Citation 8

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Public environmental enforcement, private lender monitoring, environmental covenants, debt contracting

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 787 (57,373)
Citation 8

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Private information, Monitoring, Accounting Quality, Investment

5.

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 727 (63,994)
Citation 18

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

6.

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 631 (76,572)
Citation 74

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fraudulent financial reporting, spillover effect, investment efficiency

7.

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 469 (110,344)
Citation 4

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8.

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 464 (111,776)
Citation 7

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CECL, Expected Loss Model, Bank Accounting

9.

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 349 (154,522)
Citation 3

Abstract:

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10.

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 256 (213,502)
Citation 6

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Lender Choice, Information Asymmetry, Proprietary Information

11.

Financial Accounting and Disclosure in Banking

Chapter in forthcoming 4th Edition of the Oxford Handbook of Banking
Number of pages: 53 Posted: 26 Oct 2023
Anne Beatty, Michael Iselin and Scott Liao
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Minnesota - Twin Cities - Department of Accounting and University of Toronto - Rotman School of Management
Downloads 231 (236,030)

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Accounting, CECL, Fair Value, Accounting Quality, Stress Tests, Disclosure

12.

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 175 (304,064)
Citation 6

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

13.
Downloads 172 (308,680)
Citation 3

Common Mutual Fund Ownership and Systemic Risk

Rotman School of Management Working Paper No. 3791743
Number of pages: 65 Posted: 22 Mar 2021
University of Minnesota - Twin Cities - Department of Accounting, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 172 (308,444)
Citation 3

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common ownership, systemic risk, contagion, mutual fund, passive investors

Common Mutual Fund Ownership and Systemic Risk

Contemporary Accounting Research, Forthcoming, Rotman School of Management Working Paper No. 3802402
Posted: 22 Mar 2021
University of Minnesota - Twin Cities - Department of Accounting, University of Toronto - Rotman School of Management and University of Minnesota

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mutual fund, voting, trading comovement, systemic risk, bank ownership, common ownership

14.

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
Ohio State University (OSU) - Department of Accounting & Management Information Systems, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 158 (332,011)
Citation 14

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15.

Alternative Evidence and Views on Asymmetric Loan Loss Provisioning

Journal of Accounting & Economics (JAE), Vol. 70, No. 2-3, 2020
Number of pages: 33 Posted: 26 Oct 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 151 (344,727)

Abstract:

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Loan Loss Provisions, Methodology

16.

Social Movement and Racial Discrimination in Mortgage Lending

Number of pages: 51 Posted: 09 Aug 2023 Last Revised: 30 Aug 2023
University of Toronto - Rotman School of Management, University of Minnesota - Twin Cities - Carlson School of Management, University of Minnesota and University of Minnesota
Downloads 148 (350,366)
Citation 1

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DEI, Banking, Mortgage, Discrimination, Black Lives Matter

17.

Federal Regulations on Fair Lending and Sexual Orientation Discrimination in the Mortgage Market

Number of pages: 65 Posted: 01 May 2023
University of Toronto - Rotman School of Management, University of Toronto - Rotman School of Management and University of Minnesota
Downloads 89 (507,152)

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DEI, ESG, Banking, Mortgage, Discrimination, Same-sex, Fair Lending Fair Housing

18.

Is the Goodwill Impairment-Only Model Broken? An Examination of Post-Acquisition Accounting for Goodwill versus Other Intangibles

Number of pages: 45 Posted: 17 Jan 2024
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 41 (751,129)

Abstract:

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goodwill, impairment, intangibles

19.

The Effect of Banking Deregulation on Borrowing Firms’ Risk-Taking Incentives

Contemporary Accounting Research, Forthcoming
Posted: 09 Mar 2023
Daniel A. Bens, Scott Liao and Barbara Su
INSEAD, University of Toronto - Rotman School of Management and Temple University - Fox School of Business and Management

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banking, deregulation, risk-taking, compensation, IBBEA, innovation

20.

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
The University of Arizona - Eller College of Management, University of Toronto - Rotman School of Management and University of Minnesota

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Disclosure Regulation, Mandatory Disclosure, Commitment