We provide evidence on the effects of SFAS 133 on the risk relevance of accounting measures of bank derivative … relevance of accounting measures of derivative exposures to bond investors and benefited banks in terms of reducing their cost …

Statement of Financial Accounting Standards No. 159 (hereafter, FAS 159). Consistent with the notion that gains and losses …

relevance of accounting numbers for these firms is higher following IFRS convergence …

relevance of accounting numbers for these firms is higher following IFRS convergence …

accounting changes, and this relation is more pronounced among firms in countries with stronger implementation credibility. In … literature by documenting the impact of changes in financial accounting standards on IPO underpricing and capital market …

after several robustness checks. Further, we find that goodwill impairment negatively affects conditional accounting …

relevance of accounting numbers for these firms is higher following IFRS convergence …

We examine the relation between corporate social responsibility (CSR) performance and conditional accounting …

We examine whether initial loan sales in the secondary loan market relate to borrowing firms' accounting conservatism …. We find that borrowing firms exhibit a significant decline in accounting conservatism after the initial loan sales. We … accounting conservatism is enforced in the private debt market, and that lead lenders play a more prominent role than secondary …