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~isPartOf:"Journal of accounting research"
~subject:"Accounting policy"
~subject:"Bankrisiko"
~subject:"Risiko"
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Accounting policy
Bankrisiko
Risiko
Loss
7
Verlust
7
Bank lending
3
Bilanzpolitik
3
Credit risk
3
Kreditgeschäft
3
Kreditrisiko
3
Basel Accord
2
Basler Akkord
2
USA
2
United States
2
loan loss provisioning
2
1988-2002
1
1993-2008
1
Accrual
1
Anlegerschutz
1
Anreizregulierung
1
Bank regulation
1
Bank risk
1
Bankenaufsicht
1
Bankenkrise
1
Bankenregulierung
1
Banking crisis
1
Banking supervision
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CECL
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Classification
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Corporate bond
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Correlation
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Data collection method
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Erhebungstechnik
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Executive compensation
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Group taxation
1
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IFRS
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IFRS 9
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Bushman, Robert M.
1
Gormley, Tood A.
1
Grace, Martin Francis
1
Kim, Bong Hwan
1
Leverty, J. Tyler
1
Martin, Xiumin
1
Nikolaev, Valeri V.
1
Williams, Christopher D.
1
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Journal of accounting research
The journal of operational risk
26
Discussion paper
5
Finance research letters
4
Insurance / Mathematics & economics
4
International review of financial analysis
4
Journal of banking & finance
4
Review of quantitative finance and accounting
4
Journal of accounting & economics
3
Journal of economic behavior & organization : JEBO
3
The European journal of finance
3
The accounting review : a publication of the American Accounting Association
3
The international journal of accounting : TIJA
3
Advances in accounting : a research annual
2
Afro-Asian Journal of Finance and Accounting : AAJFA
2
Applied economics
2
Applied economics letters
2
CESifo working papers
2
Discussion paper / Center for Economic Research, Tilburg University
2
Discussion paper / Centre for Economic Policy Research
2
Economic policy review
2
Financial markets, institutions & instruments
2
Financial services at the crossroads: capital regulation in the twenty-first century
2
International journal of production economics
2
International review of economics & finance : IREF
2
Journal of accounting, auditing & finance : JAAF
2
Journal of financial services research : JFSR
2
Journal of risk management in financial institutions
2
Operations research letters
2
Review of accounting studies
2
The British accounting review : the journal of the British Accounting Association
2
The quarterly review of economics and finance : journal of the Midwest Economics Association ; journal of the Midwest Finance Association
2
Accounting perspectives : a journal of The Canadian Academic Accounting Association
1
Advances in quantitative analysis of finance and accounting : a research annual
1
Asian journal of economics and banking : AJEB
1
Astin bulletin : the journal of the International Actuarial Association
1
Australian tax forum : a journal of taxation policy, law and reform
1
BestMasters
1
CESifo Working Paper
1
Cahiers du Département d'Economie Politique / Faculté des Sciences Economiques et Sociales, Université de Genève
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ECONIS (ZBW)
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1
Delayed expected loss recognition and the risk profile of banks
Bushman, Robert M.
;
Williams, Christopher D.
- In:
Journal of accounting research
53
(
2015
)
3
,
pp. 511-553
Persistent link: https://www.econbiz.de/10011295347
Saved in:
2
Do firms adjust their timely loss recognition in response to changes in the banking industry?
Gormley, Tood A.
;
Kim, Bong Hwan
;
Martin, Xiumin
- In:
Journal of accounting research
50
(
2012
)
1
,
pp. 159-196
Persistent link: https://www.econbiz.de/10009508536
Saved in:
3
Political cost incentives for managing the property-liability insurer loss reserve
Grace, Martin Francis
;
Leverty, J. Tyler
- In:
Journal of accounting research
48
(
2010
)
1
,
pp. 21-49
Persistent link: https://www.econbiz.de/10003947157
Saved in:
4
Debt covenants and accounting conservatism
Nikolaev, Valeri V.
- In:
Journal of accounting research
48
(
2010
)
1
,
pp. 137-175
Persistent link: https://www.econbiz.de/10003947242
Saved in:
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