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Determinants of the use of regulatory accounting principles by Savings and Loans

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  • Blacconiere, Walter G.
  • Bowen, Robert M.
  • Sefcik, Stephan E.
  • Stinson, Christopher H.

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Suggested Citation

  • Blacconiere, Walter G. & Bowen, Robert M. & Sefcik, Stephan E. & Stinson, Christopher H., 1991. "Determinants of the use of regulatory accounting principles by Savings and Loans," Journal of Accounting and Economics, Elsevier, vol. 14(2), pages 167-201, June.
    • Handle: RePEc:eee:jaecon:v:14:y:1991:i:2:p:167-201
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    Cited by:

    1. Sarah Bryant & Spiros Martzoukos, 1998. "The impact of the Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) on the value of S&L stocks," Journal of Economics and Finance, Springer;Academy of Economics and Finance, vol. 22(2), pages 67-76, June.
    2. Hossein Nouri & Robert Parker & Subarna Sumanta, 2005. "Students' perceptions of work in public accounting and employment preferences," Accounting Education, Taylor & Francis Journals, vol. 14(3), pages 293-311.
    3. Fields, Thomas D. & Lys, Thomas Z. & Vincent, Linda, 2001. "Empirical research on accounting choice," Journal of Accounting and Economics, Elsevier, vol. 31(1-3), pages 255-307, September.
    4. John Gallemore, 2023. "Bank financial reporting opacity and regulatory intervention," Review of Accounting Studies, Springer, vol. 28(3), pages 1765-1810, September.
    5. Skinner, Douglas J., 2008. "The rise of deferred tax assets in Japan: The role of deferred tax accounting in the Japanese banking crisis," Journal of Accounting and Economics, Elsevier, vol. 46(2-3), pages 218-239, December.

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