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Stephen G. Ryan · Study
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Author
Stephen G. Ryan
47 works
· latest 2024
· 2 institutions
cluster: provisional
ORCID 0000-0002-7578-452X
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47
Citations
5,933
Works here
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Most cited in this library
Conditional and Unconditional Conservatism:Concepts and Modeling
2005 · 704 citations
Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity
2000 · 537 citations
Accounting in and for the Subprime Crisis
2008 · 401 citations
Financial Reporting, Supplemental Disclosures, and Bank Share Prices
1989 · 383 citations
Banks’ Financial Reporting and Financial System Stability
2016 · 356 citations
Works
47 shown
The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession
The Accounting Review
·
2024
·
4 authors
·
Open access
40
citations
SVB and Beyond: The Banking Stress of 2023
SSRN Electronic Journal
·
2023
·
12 authors
·
preprint
·
Open access
46
citations
Debiasing the Measurement of Conditional Conservatism
Journal of Accounting Research
·
2021
·
3 authors
·
Open access
52
citations
Using Loan Loss Indicators by Loan Type to Sharpen the Evaluation of Banks' Loan Loss Accruals
Accounting Horizons
·
2021
·
3 authors
26
citations
Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks
The Accounting Review
·
2019
·
3 authors
·
Open access
56
citations
Fair Value versus Amortized Cost Measurement and the Timeliness of Other-Than-Temporary Impairments: Evidence from the Insurance Industry
The Accounting Review
·
2019
·
3 authors
·
Open access
28
citations
The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality
Management Science
·
2018
·
3 authors
·
Open access
70
citations
The Effect of Credit Competition on Banks’ Loan-Loss Provisions
Journal of Financial and Quantitative Analysis
·
2018
·
3 authors
·
Open access
57
citations
The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions
Journal of Accounting Research
·
2018
·
3 authors
62
citations
Borrower private information covenants and loan contract monitoring
Journal of Accounting and Economics
·
2017
·
2 authors
·
Open access
124
citations
Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?
Annual Review of Financial Economics
·
2017
·
1 author
·
review
·
Open access
39
citations
Conditionally conservative fair value measurements
Journal of Accounting and Economics
·
2016
·
3 authors
·
Open access
60
citations
Banks’ Financial Reporting and Financial System Stability
Journal of Accounting Research
·
2016
·
2 authors
·
Open access
356
citations
The impact of risk modeling on the market perception of banks’ estimated fair value gains and losses for financial instruments
Accounting Organizations and Society
·
2015
·
2 authors
·
Open access
27
citations
Discussion of “Did the SEC impact banks’ loan loss reserve policies and their informativeness?”
Journal of Accounting and Economics
·
2013
·
2 authors
·
editorial
24
citations
Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization
Review of Accounting Studies
·
2013
·
3 authors
·
Open access
75
citations
Financial statement comparability and credit risk
Review of Accounting Studies
·
2013
·
3 authors
·
Open access
321
citations
Securitization and Insider Trading
The Accounting Review
·
2013
·
3 authors
·
Open access
59
citations
Financial Reporting for Financial Instruments
Foundations and Trends® in Accounting
·
2012
·
1 author
83
citations
Risk reporting quality: implications of academic research for financial reporting policy
Accounting and Business Research
·
2012
·
1 author
·
Open access
82
citations
Fair Value Accounting: Policy Issues Raised by the Credit Crunch
·
2009
·
1 author
·
other
28
citations
Risky Debt, Mixed-Attribute Accounting, and the Identification of Conditional Conservatism
SSRN Electronic Journal
·
2009
·
2 authors
·
preprint
·
Open access
26
citations
Accounting in and for the Subprime Crisis
The Accounting Review
·
2008
·
1 author
·
Open access
401
citations
FAIR VALUE ACCOUNTING: UNDERSTANDING THE ISSUES RAISED BY THE CREDIT CRUNCH
·
2008
·
1 author
72
citations
Rewriting earnings history
Review of Accounting Studies
·
2007
·
3 authors
·
Open access
76
citations
Financial Instruments and Institutions: Accounting and Disclosure Rules
·
2007
·
1 author
152
citations
Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets
The Accounting Review
·
2007
·
3 authors
·
Open access
120
citations
Identifying Conditional Conservatism
European Accounting Review
·
2006
·
1 author
·
Open access
325
citations
Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom
The Accounting Review
·
2006
·
2 authors
·
Open access
88
citations
Accounting for Liabilities: Conceptual Issues, Standard Setting, and Evidence from Academic Research
Accounting Horizons
·
2005
·
5 authors
45
citations
Conditional and Unconditional Conservatism:Concepts and Modeling
Review of Accounting Studies
·
2005
·
2 authors
704
citations
How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time
Review of Accounting Studies
·
2004
·
2 authors
62
citations
Why Has the Contemporaneous Linear Returns-Earnings Relation Declined?
The Accounting Review
·
2003
·
2 authors
·
Open access
180
citations
SEC Auditor Independence Requirements
Accounting Horizons
·
2001
·
8 authors
56
citations
Evaluation of the FASB's Proposed Accounting for Financial Instruments with Characteristics of Liabilities, Equity, or Both
Accounting Horizons
·
2001
·
8 authors
30
citations
Evaluation of the Lease Accounting Proposed in G4+1 Special Report
Accounting Horizons
·
2001
·
9 authors
25
citations
Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair Value
Accounting Horizons
·
2000
·
9 authors
57
citations
Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value
Review of Accounting Studies
·
2000
·
3 authors
106
citations
Biases and Lags in Book Value and Their Effects on the Ability of the Book-to-Market Ratio to Predict Book Return on Equity
Journal of Accounting Research
·
2000
·
2 authors
·
Open access
537
citations
Differential Valuation Implications of Loan Loss Provisions Across Banks and Fiscal Quarters
SSRN Electronic Journal
·
1998
·
3 authors
·
preprint
·
Open access
152
citations
Differential valuation implication of loan loss provisions across banks and fiscal quarters.
The Accounting Review
·
1997
·
3 authors
23
citations
The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions
Journal of Accounting Research
·
1995
·
2 authors
234
citations
A Model of Accrual Measurement with Implications for the Evolution of the Book-to-Market Ratio
Journal of Accounting Research
·
1995
·
1 author
62
citations
Multiple Sources of Information, Valuation, and Accounting Earnings
Journal of Accounting Auditing & Finance
·
1994
·
3 authors
52
citations
Financial Reporting, Supplemental Disclosures, and Bank Share Prices
Journal of Accounting Research
·
1989
·
4 authors
383
citations
The information content of security prices
Journal of Accounting and Economics
·
1987
·
3 authors
213
citations
How Well Do Statement No. 33 Earnings Explain Stock Returns?
Financial Analysts Journal
·
1985
·
2 authors
37
citations