the US than in Europe. We also find that remuneration practices at large US banks are strongly converging towards the … at large banks generally converge, whilst the framework is more divergent when considering banks that are less complex …

The Financial Accounting Standards Board issued the current expected credit loss (CECL) standard, which requires banks … decisions at the ZIP code level and a difference-in-differences research design, we find that CECL-adopting banks experience a … housing supply elasticity is low. ZIP codes with high exposure to CECL-adopting banks also experience a decrease in housing …

I study whether banks' loan loss provisioning contributed to economic downturns by examining the U.S. housing market … consumption. These findings suggest banks' loan loss provisioning affected loan supply and risk-taking, exacerbating the economic …. Specifically, I examine the influence of delayed loan loss recognition (DLR) on bank lending and risk-taking in the U.S. mortgage …

I study whether banks’ loan loss provisioning contributes to economic downturns, by examining the U.S. housing market …. Specifically, I examine the aggregate effects of banks’ delayed loan loss recognition (DLR) on house prices during the Great … Recession and the channels through which these potential effects arose. I construct ZIP-code-level exposure to banks’ DLR before …

are investigated, it is natural that the evidence reflects the role of fair value accounting in small banks, and … underweights the significance of systemically important banks. This paper examines the impact of accounting rules on the capital … adequacy of six U.S. global systemically important banks (GSIBs) during the early period of the recent financial crisis. Indeed …

for disclosure of U.S. D&O insurance information, the usefulness of such disclosures may be limited because audit fees are …

adoption of IFRS by the United States. In Part I (see Hail et al. 2010), we develop the conceptual framework for our analysis … and discuss economic factors driving the costs and benefits associated with IFRS adoption. In this part, we provide an … analysis of the political factors related to the possible U.S. adoption of IFRS, present several scenarios for the evolution of …

of IFRS by the United States. In this part, we develop the conceptual framework for our analysis of potential costs and … benefits from IFRS adoption in the United States. Drawing on the academic literature in accounting, finance and economics, we … assess the potential impact of IFRS adoption on the quality and comparability of U.S. reporting practices, the ensuing …