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Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge-Offs from the Pre-1990 Bust to the 1990s Boom

Liu, Chi-Chun; Ryan, Stephen G. - In: The accounting review : a journal of the American … 81 (2006) 2, pp. 421-442

Persistent link: https://www.econbiz.de/10007225313

The Effect of Bank Loan Portfolio Composition on the Market Reaction to and Anticipation of Loan Loss Provisions

Liu, Chi-Chun; Ryan, Stephen G. - In: Journal of accounting research 33 (1995) 1, pp. 77-94

Persistent link: https://www.econbiz.de/10006592900

Information Asymmetry, Attribution Locus, and the Timeliness of Asset Write-downs

Chang, Yao-Lin; Lin, Chun-Yang; Liu, Chi-Chun; Ryan, … - 2022

We examine the relative timeliness with which asset write-downs incorporate adverse macroeconomic outcomes versus adverse firm-specific outcomes. We posit that, compared to adverse macroeconomic outcomes, adverse firm-specific outcomes exhibit high information asymmetry between firm managers and...

Persistent link: https://www.econbiz.de/10013492419

Characteristics of Securitizations that Determine Issuers' Retention of the Risks of the Securitized Assets

Chen, Weitzu; Liu, Chi-Chun; Ryan, Stephen G. - In: The accounting review : a journal of the American … 83 (2008) 5, pp. 1181-1216

Persistent link: https://www.econbiz.de/10008138683

The risks- and value-relevance of revisions of accrual estimates : evidence from property-casualty insurers' loss reserve development disclosures

Petroni, Kathy Ruby; Ryan, Stephen G.; Wahlen, James Michael - 1998

Persistent link: https://www.econbiz.de/10000979817

When Is "Bad News" Viewed as "Good News"?

Beaver, William H.; Ryan, Stephen G.; Wahlen, James M. - In: Financial analysts' journal : FAJ 53 (1997) 1, pp. 45-54

Persistent link: https://www.econbiz.de/10006317408

AAA Financial Accounting Standards Committee Response - Response to the Special Report of the G4+1, "Reporting Financial Performance: A Proposed Approach"

Wahlen, James M.; Boatsman, James R.; Herz, Robert H.; … - In: Accounting horizons : a quarterly publication of the … 14 (2000) 3, pp. 365

Persistent link: https://www.econbiz.de/10007046362

AAA Financial Accounting Standards Committee Responses - Response to the FASB Preliminary Views: Reporting Financial Instruments and Certain Related Assets and Liabilities at Fair...

Wahlen, James M.; Boatsman, James R.; Herz, Robert H.; … - In: Accounting horizons : a quarterly publication of the … 14 (2000) 4, pp. 501

Persistent link: https://www.econbiz.de/10007046809

AAA Financial Accounting Standards Committee Responses - Response to the SEC Concepts Release on International Accounting Standards

Wahlen, James M.; Boatsman, James R.; Herz, Robert H.; … - In: Accounting horizons : a quarterly publication of the … 14 (2000) 4, pp. 489-500

Persistent link: https://www.econbiz.de/10007046810

AAA's FINANCIAL ACCOUNTING STANDARDS COMMITTEE RESPONSE TO IASC DISCUSSION PAPER - Shaping IASC for the Future

Wahlen, James M.; Boatsman, James R.; Herz, Robert H.; … - In: Accounting horizons : a quarterly publication of the … 13 (1999) 4, pp. 443

Persistent link: https://www.econbiz.de/10007052913