- Acharya, V.V. ; Eisert, T. ; Eufinger, C. ; Hirsch, C.W. Real effects of the sovereign debt crisis in europe: Evidence from syndicated loans. 2015 :
Paper not yet in RePEc: Add citation now
Ahmed, A.S. ; Duellman, S. Accounting conservatism and board of director characteristics: An empirical analysis. 2007 Journal of Accounting and Economics. 43 411-437
Ahmed, A.S. ; Neel, M. ; Wang, D. Does mandatory adoption of IFRS improve accounting quality? Preliminary evidence. 2013 Contemporary Accounting Research. 30 1344-1372
André, P. ; Filip, A. ; Paugam, L. The effect of mandatory IFRS adoption on conditional conservatism in Europe. 2015 Journal of Business Finance & Accounting. 42 482-514
- Badertscher, B.A. ; Burks, J.J. ; Easton, P.D. A convenient scapegoat: Fair value accounting by commercial banks during the financial crisis. 2012 The Accounting Review. 87 59-90
Paper not yet in RePEc: Add citation now
- Ball, R. ; Kothari, S.P. ; Nikolaev, V.V. On estimating conditional conservatism. 2013 The Accounting Review. 88 755-787
Paper not yet in RePEc: Add citation now
Ball, R. ; Kothari, S.P. ; Robin, A. The effect of international institutional factors on properties of accounting earnings. 2000 Journal of Accounting and Economics. 29 1-51
Ball, R. ; Robin, A. ; Wu, J.S. Incentives versus standards: Properties of accounting income in four East Asian countries. 2003 Journal of Accounting and Economics. 36 235-270
Ball, R. ; Shivakumar, L. Earnings quality in UK private firms: Comparative loss recognition timeliness. 2005 Journal of Accounting and Economics. 39 83-128
Barth, M.E. ; Landsman, W.R. How did financial reporting contribute to the financial crisis?. 2010 European Accounting Review. 19 399-423
Barth, M.E. ; Landsman, W.R. ; Lang, M.H. International accounting standards and accounting quality. 2008 Journal of Accounting Research. 46 467-498
Basu, S. The conservatism principle and the asymmetric timeliness of earnings. 1997 Journal of Accounting and Economics. 24 3-37
Beatty, A. ; Liao, S. Do delays in expected loss recognition affect banks' willingness to lend?. 2011 Journal of Accounting and Economics. 52 1-20
Beatty, A. ; Liao, S. Financial accounting in the banking industry: A review of the empirical literature. 2014 Journal of Accounting and Economics. 58 339-383
Beatty, A. ; Weber, J. ; Yu, J.J. Conservatism and debt. 2008 Journal of Accounting and Economics. 45 154-174
Beck, R. ; Jakubik, P. ; Piloiu, A. Non-performing loans: What matters in addition to the economic cycle?. 2013 European Central Bank:
Beekes, W. ; Pope, P. ; Young, S. The link between earnings timeliness, earnings conservatism and board composition: Evidence from the UK. 2004 Corporate Governance: An International Review. 12 47-59
Beltratti, A. ; Spear, N. ; Szabo, M.D. The value relevance and timeliness of write-downs during the financial crisis of 2007–2009. 2013 The International Journal of Accounting. 48 467-494
- Biddle, G.C. ; Ma, M.L. ; Song, F.M. Accounting conservatism and bankruptcy risk. 2013 The University of Hong-Kong:
Paper not yet in RePEc: Add citation now
- Biddle, G.C. ; Ma, M.L. ; Song, F.M. The risk management role of accounting conservatism for operating cash flows. 2013 The University of Hong-Kong:
Paper not yet in RePEc: Add citation now
Bolton, P. ; Freixas, X. Corporate finance and the monetary transmission mechanism. 2006 Review of Financial Studies. 19 829-870
Bushman, R.M. Thoughts on financial accounting and the banking industry. 2014 Journal of Accounting and Economics. 58 384-395
Bushman, R.M. ; Landsman, W.R. The pros and cons of regulating corporate reporting: A critical review of the arguments. 2010 Accounting and Business Research. 40 259-273
- Bushman, R.M. ; Williams, C.D. Accounting discretion, loan loss provisioning, and discipline of banks' risk-taking. 2012 Journal of Accounting and Economics. 54 1-18
Paper not yet in RePEc: Add citation now
- Callen, J.L. ; Segal, D. ; Hope, O.-K. The pricing of conservative accounting and the measurement of conservatism at the firm-year level. 2010 Review of Accounting Studies. 15 145-178
Paper not yet in RePEc: Add citation now
Campello, M. ; Graham, J.R. ; Harvey, C.R. The real effects of financial constraints: Evidence from a financial crisis. 2010 Journal of Financial Economics. 97 470-487
- Chow, G.C. Tests of equality between sets of coefficients in two linear regressions. 1960 Econometrica. 28 591-605
Paper not yet in RePEc: Add citation now
Cramer, J.S. Mean and variance of R2 in small and moderate samples. 1987 Journal of Econometrics. 35 253-266
Dechow, P.M. Accounting earnings and cash flows as measures of firm performance: The role of accounting accruals. 1994 Journal of Accounting and Economics. 18 3-42
Dechow, P.M. ; Kothari, S.P. ; Watts, R.L. The relation between earnings and cash flows. 1998 Journal of Accounting and Economics. 25 133-168
- Donelson, D.C. ; McInnis, J.M. ; Mergenthaler, R.D. ; Yu, Y. The timeliness of bad earnings news and litigation risk. 2012 The Accounting Review. 87 1967-1991
Paper not yet in RePEc: Add citation now
El Sood, H.A. Loan loss provisioning and income smoothing in US banks pre and post the financial crisis. 2012 International Review of Financial Analysis. 25 64-72
Fama, E.F. ; French, K.R. Common risk factors in the returns on stocks and bonds. 1993 Journal of Financial Economics. 33 3-56
- Fiechter, P. The effects of the fair value option under IAS 39 on the volatility of bank earnings. 2011 Journal of International Accounting Research. 10 85-108
Paper not yet in RePEc: Add citation now
Flannery, M.J. ; Kwan, S.H. ; Nimalendran, M. Market evidence on the opaqueness of banking firms' assets. 2004 Journal of Financial Economics. 71 419-460
- Flannery, M.J. ; Kwan, S.H. ; Nimalendran, M. The 2007–2009 financial crisis and bank opaqueness. 2013 Journal of Financial Intermediation. 22 55-84
Paper not yet in RePEc: Add citation now
Francis, B. ; Hasan, I. ; Wu, Q. The benefits of conservative accounting to shareholders: Evidence from the financial crisis. 2013 Accounting Horizons. 27 319-346
- Francis, J. ; LaFond, R. ; Olsson, P.M. ; Schipper, K. Costs of equity and earnings attributes. 2004 The Accounting Review. 79 967-1010
Paper not yet in RePEc: Add citation now
Gaio, C. The relative importance of firm and country characteristics for earnings quality around the world. 2010 European Accounting Review. 19 693-738
Gebhardt, G. ; Novotny-Farkas, Z. Mandatory IFRS adoption and accounting quality of European banks. 2011 Journal of Business Finance & Accounting. 38 289-333
- Ghosh, A. ; Moon, D. Auditor tenure and perceptions of audit quality. 2005 The Accounting Review. 80 585-612
Paper not yet in RePEc: Add citation now
- Givoly, D. ; Hayn, C.K. ; Natarajan, A. Measuring reporting conservatism. 2007 The Accounting Review. 82 65-106
Paper not yet in RePEc: Add citation now
Hausman, J.A. Specification tests in econometrics. 1978 Econometrica. 46 1251-1271
Hirtle, B. Stock market reaction to financial statement certification by bank holding company CEOs. 2006 Journal of Money, Credit and Banking. 1263-1291
Iannotta, G. Testing for opaqueness in the European banking industry: Evidence from bond credit ratings. 2006 Journal of Financial Services Research. 30 287-309
- IASB, . 2010 En : I. A. S. Board, The conceptual framework for financial reporting. IFRS Foundation: London
Paper not yet in RePEc: Add citation now
Jenkins, D.S. ; Kane, G.D. ; Velury, U. Earnings conservatism and value relevance across the business cycle. 2009 Journal of Business Finance & Accounting. 36 1041-1058
Jones, J.S. ; Lee, W.Y. ; Yeager, T.J. Opaque banks, price discovery, and financial instability. 2012 Journal of Financial Intermediation. 21 383-408
- Kanagaretnam, K. ; Lim, C.Y. ; Lobo, G.J. Influence of national culture on accounting conservatism and risk-taking in the banking industry. 2014 The Accounting Review. 89 1115-1149
Paper not yet in RePEc: Add citation now
Khan, M. ; Watts, R.L. Estimation and empirical properties of a firm-year measure of accounting conservatism. 2009 Journal of Accounting and Economics. 48 132-150
Kim, J.B. ; Zhang, L. Accounting conservatism and stock price crash risk: Firm-level evidence. Spring 2016 Contemporary Accounting Research. 33 412-441
Kousenidis, D.V. ; Ladas, A.C. ; Negakis, C.I. The effects of the European debt crisis on earnings quality. 2013 International Review of Financial Analysis. 30 351-362
Laeven, L. ; Majnoni, G. Loan loss provisioning and economic slowdowns: Too much, too late?. 2003 Journal of Financial Intermediation. 12 178-197
LaFond, R. ; Roychowdhury, S. Managerial ownership and accounting conservatism. 2008 Journal of Accounting Research. 46 101-135
- LaFond, R. ; Watts, R.L. The information role of conservatism. 2008 The Accounting Review. 83 447-478
Paper not yet in RePEc: Add citation now
Lang, M. ; Maffett, M. Transparency and liquidity uncertainty in crisis periods. 2011 Journal of Accounting and Economics. 52 101-125
- Lara, J.M.G. ; Osma, B.G. ; Penalva, F. Accounting conservatism and corporate governance. 2009 Review of Accounting Studies. 14 161-201
Paper not yet in RePEc: Add citation now
- Leventis, S. ; Dimitropoulos, P. ; Owusu-Ansah, S. Corporate governance and accounting conservatism: Evidence from the banking industry. 2013 Corporate Governance: An International Review. 21 264-286
Paper not yet in RePEc: Add citation now
- Levine, R. . 2004 World Bank Publications:
Paper not yet in RePEc: Add citation now
- Lim, C.Y. ; Lee, E. ; Kausar, A. ; Walker, M. Bank accounting conservatism and bank loan pricing. 2014 Journal of Accounting and Public Policy. 33 260-278
Paper not yet in RePEc: Add citation now
Liu, C.-C. ; Ryan, S.G. The effect of bank loan portfolio composition on the market reaction to and anticipation of loan loss provisions. 1995 Journal of Accounting Research. 33 77-94
Lown, C. ; Morgan, D.P. The credit cycle and the business cycle: New findings using the loan officer opinion survey. 2006 Journal of Money, Credit and Banking. 38 1575-1597
- Mitton, T. A cross-firm analysis of the impact of corporate governance on the East Asian financial crisis. 2002 Journal of Financial Economics. 64 215-241
Paper not yet in RePEc: Add citation now
Morgan, D.P. Rating banks: Risk and uncertainty in an opaque industry. 2002 The American Economic Review. 92 874-888
- Nichols, C.D. ; Wahlen, J.M. ; Wieland, M.M. Publicly traded versus privately held: Implications for conditional conservatism in Bank accounting. 2009 Review of Accounting Studies. 14 88-122
Paper not yet in RePEc: Add citation now
Noeth, B. ; Sengupta, R. Global European banks and the financial crisis. 2012 Federal Reserve Bank of St. Louis Review. 94 457-479
- Patatoukas, P.N. ; Thomas, J.K. More evidence of bias in the differential timeliness measure of conditional conservatism. 2011 The Accounting Review. 86 1765-1793
Paper not yet in RePEc: Add citation now
Raonic, I. ; McLeay, S. ; Asimakopoulos, I. The timeliness of income recognition by European companies: An analysis of institutional and market complexity. 2004 Journal of Business Finance & Accounting. 31 115-148
Roychowdhury, S. ; Watts, R.L. Asymmetric timeliness of earnings, market-to-book and conservatism in financial reporting. 2007 Journal of Accounting and Economics. 44 2-31
Shivakumar, L. The role of financial reporting in debt contracting and in stewardship. 2013 Accounting and Business Research. 43 362-383
- Teoh, S.H. ; Wong, T.J. Perceived auditor quality and the earnings response coefficient. 1993 The Accounting Review. 68 346-366
Paper not yet in RePEc: Add citation now
- Turner, A. Banks are different: Should accounting reflect that fact?. 2010 En : Financial services authority chairman addresses to the institute of chartered accountants in England and Wales (ICAEW), London. :
Paper not yet in RePEc: Add citation now
- Vichitsarawong, T. ; Eng, L.L. ; Meek, G.K. The impact of the Asian financial crisis on conservatism and timeliness of earnings: Evidence from Hong Kong, Malaysia, Singapore, and Thailand. 2010 Journal of International Financial Management & Accounting. 21 32-61
Paper not yet in RePEc: Add citation now
Vyas, D. The timeliness of accounting write-downs by US financial institutions during the financial crisis of 2007–2008. 2011 Journal of Accounting Research. 49 823-860
- Wang, R.Z. ; Ó Hogartaigh, C. ; Van Zijl, T. Measures of accounting conservatism: A construct validity perspective. 2009 Journal of Accounting Literature. 28 165-203
Paper not yet in RePEc: Add citation now
- Watts, R.L. Conservatism in accounting Part I: Explanations and implications. 2003 Accounting Horizons. 17 207-221
Paper not yet in RePEc: Add citation now
Wilson, J.O. ; Casu, B. ; Girardone, C. ; Molyneux, P. Emerging themes in banking: Recent literature and directions for future research. 2010 The British Accounting Review. 42 153-169
- Yeh, Y.H. ; Chung, H. ; Liu, C.L. Committee independence and financial institution performance during the 2007–08 credit crunch: Evidence from a multi-country study. 2011 Corporate Governance: An International Review. 19 437-458
Paper not yet in RePEc: Add citation now
Zhang, J. The contracting benefits of accounting conservatism to lenders and borrowers. 2008 Journal of Accounting and Economics. 45 27-54