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Financial Accounting in the Banking Industry: A Review of the Empirical Literature · Study

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ArticleFinancial Accounting in the Banking Industry: A Review of the Empirical Literature

Anne L. Beatty2013

OA

Articlegreen2013

Financial Accounting in the Banking Industry: A Review of the Empirical Literature

Anne L. Beatty · Scott Liao

740 citations·0/0 files stored·Journal of Accounting and Economics

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Auditing, Earnings Management, Governance Banking stability, regulation, efficiency Accounting Theory and Financial Reporting

Abstract

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Citations in this library

Stored only when both papers are in the corpus — 740 citations exist upstream.

References

1984Corporate financing and investment decisions when firms have information that investors do not have 1984Corporate Financing and Investment Decisions When Firms Have InformationThat Investors Do Not Have 1995Detecting Earnings Management.2012Detecting Earnings Management 2001The relevance of the value relevance literature for financial accounting standard setting: another view 2001Empirical research on accounting choice 2001The relevance of the value-relevance literature for financial accounting standard setting 2010The role of information and financial reporting in corporate governance and debt contracting

Cited by

2019The Effects of Financial Reporting and Disclosure on Corporate Investment: A Review 2016Banks’ Financial Reporting and Financial System Stability 2015Delayed Expected Loss Recognition and the Risk Profile of Banks 2019Women on boards and bank earnings management: From zero to hero 2016Competition and Bank Opacity 2016The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability 2017Gender diversity, financial expertise and its effects on accounting quality 2020Policy uncertainty and loan loss provisions in the banking industry

Details

Year2013

Typearticle

Published2013-01-01

VenueJournal of Accounting and Economics

ISSN-L0165-4101

Languageen

Citations740

Files0 public / 0

ShelfAuditing, Earnings Management, Governance

Identifiers

doi10.1016/j.jacceco.2014.08.009

openalex_workW3123349974

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