Citation map · Study

SZodixStudyAcademic Library

Shelves Open access

Study · an open academic library·Metadata from OpenAlex (CC0)·Shelves·OpenAlex metadata, de-duplicated

Financial Reporting for Financial Instruments

16 references·16 citing·51 second hopsampled

FromToDepth

this work references cited by second hop· second hop is a sample of the most-cited connections

References

1974ON THE PRICING OF CORPORATE DEBT: THE RISK STRUCTURE OF INTEREST RATES*10,779 cited
1921Risk, Uncertainty and Profit9,962 cited
2010Understanding earnings quality: A review of the proxies, their determinants and their consequences4,171 cited
2008Forecasting Default with the Merton Distance to Default Model2,220 cited
2002Earnings Management to Avoid Earnings Declines across Publicly and Privately Held Banks844 cited
2003Loan loss provisioning and economic slowdowns: too much, too late?817 cited
2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
1984The Effect of Interest Rate Changes on the Common Stock Returns of Financial Institutions771 cited
2005The Link between Default and Recovery Rates: Theory, Empirical Evidence, and Implications*759 cited
1995Managing Financial Reports of Commercial Banks: The Influence of Taxes, Regulatory Capital, and Earnings748 cited
1995Bank Differences in the Coordination of Regulatory Capital, Earnings, and Taxes663 cited
1994Fair Value Accounting: Evidence from Investment Securities and the Market Valuation of Banks.654 cited
2008Marking‐to‐Market: Panacea or Pandora's Box?604 cited
1996Discretionary behavior with respect to allowances for loan losses and the behavior of security prices

Only edges whose both ends are imported exist here. Widen the year window, or show the whole map. Back to the work

553 cited

1994The Nature of Information in Commercial Bank Loan Loss Disclosures.543 cited

2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited

Cited by

2016Bank Financial Reporting Opacity and Regulatory Intervention87 cited
2016The Effect of Corporate Taxation on Bank Transparency: Evidence from Loan Loss Provisions75 cited
2015Discretion in Bank Loan Loss Allowance, Risk Taking, and Earnings Management71 cited
2018The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality70 cited
2014Fair Value Measurement in Financial Reporting65 cited
2018The Expected Rate of Credit Losses on Banks' Loan Portfolios64 cited
2018The Effect of Credit Competition on Banks’ Loan-Loss Provisions57 cited
2021The Credit-Risk Relevance of Loan Impairments Under IFRS 9 for CDS Pricing: Early Evidence53 cited
2016Accounting research in banking – A review50 cited
2018Fair Value Measurement for Long-Lived Operating Assets: Research Evidence47 cited
2021Moving toward the expected credit loss model under IFRS 9: capital transitional arrangement and bank systematic risk47 cited
2020Asymmetric loan loss provision models45 cited
2019Expected Loan Loss Provisioning: An Empirical Model42 cited
2024The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession40 cited
2017Do the Effects of Accounting Requirements on Banks’ Regulatory Capital Adequacy Undermine Financial Stability?39 cited
2021The impact of banking sector development on economic growth: Comparative analysis of Ukraine and some EU countries33 cited