878 US bank holding companies over the period 2001–2009, I find strong evidence of income smoothing behavior. Additionally …, bank holding companies accelerate loan loss provisions to smooth income when (1) banks hit the regulatory minimum target …, (2) are in non-recessionary periods, and (3) are more profitable. I also find that bank internally set regulatory capital …

benefits, return reactions are muted if the reclassification helps a bank avoid regulatory capital reductions. In contrast, the …

We examine the effects of CEO turnover in banks. Incoming bank CEOs face problems from information asymmetry because … banks' operations are opaque and bank risk can change dramatically in a short time. Incoming bank CEOs may therefore change … bank policies to manage their personal risks. Since CEO turnover is usually endogenous, we utilize a setting where CEO …

have important managerial implications for bank managers and policymakers …

We investigate what accounting information is important for explaining the credit risk for U.S. bank holding …/securities investments by type in understanding the relationship between accounting information and bank credit risk. In addition, we do not …

associated with fair value estimates, increased the audit risks for bank auditors. We analyze a sample of U.S. public banks … banks during the financial crisis. Our evidence also suggests that bank auditors raise fees more to maintain accounting …

' reporting incentives played a key role, which has important implications for bank supervision and the new expected loss model …

We investigate the effect of executives and directors with prior banking crisis experience on bank outcomes around the … global financial crisis (GFC). Executives and directors with previous experience leading banks through a bank crisis may have … GFC. Controlling for other executive, director, and bank-level characteristics, we examine whether bank performance, risk …

We investigate the relation between the quality of bank regulatory reporting prior to and bank stability during the … quality are more likely to experience regulatory intervention through enforcement actions and bank failures during the crisis …