Reporting Standards (IFRS). The literature consistently shows that the benefits of mandatory IFRS convergence are concentrated … weaker in China relative to more developed Western economies, whether mandating IFRS will benefit the Chinese capital market … events leading up to IFRS convergence, and this effect is more pronounced among firms with greater dependence on external …

We study the effects of country-level accounting enforcement on earnings quality of banks and whether bank regulation … substitutes or complements the effect of accounting enforcement on bank earnings quality. We also examine whether the influence of … accounting enforcement on bank earnings quality changed after the global financial crisis. Using a sample of listed banks from 40 …

We provide evidence on the effects of SFAS 133 on the risk relevance of accounting measures of bank derivative …

identify five reliable predictors of bank failure: auditor type, Tier 1 capital ratio, proportion of securitized loans, growth … in loans, and loan mix. For the larger full sample of banks, we identify ten predictors of bank failure: auditor type … loans, growth in real estate loans, growth in overall loans, loan mix, and whether the bank is a public bank …

Using a sample of banks from 36 countries, we document that accounting enforcement is negatively related to bank risk …-taking. We also provide evidence that accounting enforcement enhances bank stability during the crisis. In addition, we show that … bank financial decisions and risk-taking behavior …

additional tests, we document that religiosity greatly increases the information value of bank earnings, with both earnings …