References

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• 2012Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking791 cited
• 2013Financial Accounting in the Banking Industry: A Review of the Empirical Literature740 cited
• 2010Did Fair-Value Accounting Contribute to the Financial Crisis?529 cited
• 2011Do delays in expected loss recognition affect banks' willingness to lend?526 cited
• 2008Ownership Structure and the Relationship Between Financial Slack and R&D Investments: Evidence from Korean Firms461 cited
• 1992Optimistic reporting in the property- casualty insurance industry403 cited
• 2006Does Recognition versus Disclosure Matter? Evidence from Value-Relevance of Banks' Recognized and Disclosed Derivative Financial Instruments377 cited
• 2007The U-Shaped Investment Curve: Theory and Evidence360 cited
• 2007Is fair value accounting information relevant and reliable? Evidence from capital market research320 cited
• 2015Delayed Expected Loss Recognition and the Risk Profile of Banks312 cited
• 2015Is Historical Cost Accounting a Panacea? Market Stress, Incentive Distortions, and Gains Trading173 cited
• 2011The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008168 cited
• 2007Financial Instruments and Institutions: Accounting and Disclosure Rules