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Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis

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Cited by:

  1. Trang H. Dao & Amedeo Pugliese & Joshua Ronen, 2023. "Assessing banks’ resilience: A complementary approach to stress testing using fair values from banks’ financial statements," Journal of Business Finance & Accounting, Wiley Blackwell, vol. 50(7-8), pages 1206-1239, July.
  2. Gang Bai & Qiurong Yang & Elyas Elyasiani, 2022. "Managerial Risk-Taking Incentives and Bank Earnings Management: Evidence from FAS 123R," Sustainability, MDPI, vol. 14(21), pages 1-21, October.
  3. Aleksandra Fedajev & Danijela Pantović & Isidora Milošević & Tamara Vesić & Aleksandra Jovanović & Magdalena Radulescu & Maria Cristina Stefan, 2023. "Evaluating the Outcomes of Monetary and Fiscal Policies in the EU in Times of Crisis: A PLS-SEM Approach," Sustainability, MDPI, vol. 15(11), pages 1-14, May.
  4. Leonardo Gambacorta & Salvatore Polizzi & Alessio Reghezza & Enzo Scannella, 2023. "Do banks practice what they preach? Brown lending and environmental disclosure in the euro area," BIS Working Papers 1143, Bank for International Settlements.
  5. Jannis Bischof & Ulf Brüggemann & Holger Daske, 2023. "Asset Reclassifications and Bank Recapitalization During the Financial Crisis," Management Science, INFORMS, vol. 69(1), pages 75-100, January.
  6. Lucas Mahieux & Haresh Sapra & Gaoqing Zhang, 2023. "CECL: Timely Loan Loss Provisioning and Bank Regulation," Journal of Accounting Research, Wiley Blackwell, vol. 61(1), pages 3-46, March.
  7. Haselmann, Rainer & Singla, Shikhar & Vig, Vikrant, 2022. "Supranational supervision," LawFin Working Paper Series 50, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  8. Guettler, Andre & Naeem, Mahvish & Norden, Lars & Van Doornik, Bernardus, 2024. "Pre-publication revisions of bank financial statements: A novel way to monitor banks?," Journal of Financial Intermediation, Elsevier, vol. 58(C).
  9. Kostic, Natalija & Muthsam, Viktoria & Laux, Christian, 2023. "Accounting Changes and Enforcement of Bank Capital Requirements in a Crisis," VfS Annual Conference 2023 (Regensburg): Growth and the "sociale Frage" 277694, Verein für Socialpolitik / German Economic Association.
  10. Yang, Ling, 2022. "An information quality-based explanation for loan loss allowance inadequacy during the 2008 financial crisis," Journal of Accounting and Economics, Elsevier, vol. 73(1).
  11. Daniel Quigley & Ansgar Walther, 2024. "Inside and Outside Information," Journal of Finance, American Finance Association, vol. 79(4), pages 2667-2714, August.
  12. Wei, Tian & Wu, Han & Chu, Gang, 2023. "Is ChatGPT competent? Heterogeneity in the cognitive schemas of financial auditors and robots," International Review of Economics & Finance, Elsevier, vol. 88(C), pages 1389-1396.
  13. Mahieux, Lucas, 2024. "Fair value accounting, illiquid assets, and financial stability," Other publications TiSEM 5dd826be-1379-4456-a9c2-e, Tilburg University, School of Economics and Management.
  14. Behn, Markus & Couaillier, Cyril, 2023. "Same same but different: credit risk provisioning under IFRS 9," Working Paper Series 2841, European Central Bank.
  15. Bischof, Jannis & Haselmann, Rainer & Kohl, Frederik & Schlueter, Oliver, 2022. "Limitations of implementing an expected credit loss model," LawFin Working Paper Series 48, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  16. Mies, Michael, 2024. "Empirical research on banks' risk disclosure: Systematic literature review, bibliometric analysis and future research agenda," International Review of Financial Analysis, Elsevier, vol. 95(PA).
  17. Wang, Jiaxin & Liu, Jiemei & Wang, Jiawei & Huang, Xiang & Liu, Yu, 2023. "The puzzle of household wealth preservation and corporate innovation," International Review of Financial Analysis, Elsevier, vol. 90(C).
  18. Tristan Brouwer & Job Huttenhuis & Ralph ter Hoeven, 2021. "Empirical results for expected credit losses of G-SIBs during COVID-19. The proof of the pudding is in the eating," Maandblad Voor Accountancy en Bedrijfseconomie Articles, Maandblad Voor Accountancy en Bedrijfseconomie, vol. 95(11-12), pages 381-396, December.
  19. Barth, Andreas & Mansouri, Sasan & Wöbbeking, Fabian, 2024. "Market discipline in banking: the role of financial analysts," VfS Annual Conference 2024 (Berlin): Upcoming Labor Market Challenges 302383, Verein für Socialpolitik / German Economic Association.
  20. Sehwa Kim, 2022. "Delays in Banks’ Loan Loss Provisioning and Economic Downturns: Evidence from the U.S. Housing Market," Journal of Accounting Research, Wiley Blackwell, vol. 60(3), pages 711-754, June.
  21. Sehwa Kim & Seil Kim & Anya V. Kleymenova & Rongchen Li, 2023. "Current Expected Credit Losses (CECL) Standard and Banks' Information Production," Finance and Economics Discussion Series 2023-063, Board of Governors of the Federal Reserve System (U.S.).
  22. Zachary Feinstein & Grzegorz Halaj & Andreas Sojmark, 2024. "The not-so-hidden risks of 'hidden-to-maturity' accounting: on depositor runs and bank resilience," Papers 2407.03285, arXiv.org, revised Feb 2025.
  23. Bischof, Jannis & Haselmann, Rainer & Tröger, Tobias, 2022. "Monitoring complex financial instruments in banks' balance sheets," SAFE White Paper Series 91, Leibniz Institute for Financial Research SAFE.
  24. Haselmann, Rainer & Singla, Shikhar & Vig, Vikrant, 2022. "Supranational supervision," LawFin Working Paper Series 46, Goethe University, Center for Advanced Studies on the Foundations of Law and Finance (LawFin).
  25. Yousaf, Imran & Goodell, John W., 2023. "Responses of US equity market sectors to the Silicon Valley Bank implosion," Finance Research Letters, Elsevier, vol. 55(PB).
  26. Jannis Bischof & Joachim Gassen & Anna Rohlfing-Bastian & Davud Rostam-Afschar & Caren Sureth-Sloane, 2024. "Accounting for Transparency: a Framework and Three Applications in Tax, Managerial, and Financial Accounting," Schmalenbach Journal of Business Research, Springer, vol. 76(4), pages 573-611, December.
  27. Beyer, Andreas & Dautović, Ernest, 2025. "Bank transparency and market efficiency," Working Paper Series 3031, European Central Bank.
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