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Financial accounting in the banking industry: A review of the empirical literature
Anne Beatty, Scott Liao
Fisher College The Ohio State University
来源Journal of Accounting and Economics
年份2014
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学术脉络
学科主题
经济 / 管理Banking stability, regulation, efficiency
Auditing, Earnings Management, Governance · Corporate Finance and Governance
参考文献 206
Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.
被引 689Mary E. Barth · The Accounting Review · 1994
Rethinking Capital Regulation
被引 434Anil Kashyap, Raghuram G. Rajan, Jeremy C. Stein · RePEc: Research Papers in Economics · 2008
The Evaluation by the Financial Markets of Changes in Bank Loan Loss Reserve Levels.
被引 65John A. Elliott, J. Douglas Hanna · The Accounting Review · 1991
此处列出前 3 条
引用本文 677
The effects of financial reporting and disclosure on corporate investment: A review
被引 691Sugata Roychowdhury, Nemit Shroff, Rodrigo S. Verdi · Journal of Accounting and Economics · 2019
Banks’ Financial Reporting and Financial System Stability
被引 368Viral V. Acharya, Stephen G. Ryan · Journal of Accounting Research · 2016
Delayed Expected Loss Recognition and the Risk Profile of Banks
被引 331Robert M. Bushman, Christopher D. Williams · Journal of Accounting Research · 2015
按被引量排序，此处列出前 3 条