How did Financial Reporting Contribute to the Financial Crisis?
By Mary E. Barth, Wayne R. Landsman. 2010
490 citations recorded by the source corpus.
Subfields: Economics and Econometrics, Finance
View Paper: https://www.semanticscholar.org/paper/47d0e7a5e98f6e73ea690f8a5a9005613cd9d2cb
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In Economics and Econometrics
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- Vassiliki Grougiou
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In Finance
- Stergios Leventis
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- Madeleine Fairbairn
Citations in the corpus
- The effects of the European debt crisis on earnings quality (2013, background): “Barth and Landsman (2010) find that low-quality financial reporting on asset securitizations, led investors to fail to properly assess the level of risk of investments in banks.”
- Corporate social responsibility and earnings management in U.S. banks (2014, methodology): “GAAP was based on an incurred loss model (Barth and Landsman, 2010), whereby a bank provides for loan loss only if there is objective evidence to suggest that a loan has been impaired.”
- The Interaction of the IFRS 9 Expected Loss Approach with Supervisory Rules and Implications for Financial Stability (2016, unknown): “Since regulators use financial statement information to calculate regulatory capital numbers and rely on market participants to trade on this information to discipline banks, financial reporting and bank supervision are closely intertwined (e.g. Barth & Landsman, 2010; Bushman & Landsman, 2010).”
- Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis (2021, unknown): “aftermath of the crisis, the recognition of loan losses was criticized as being too small and coming too late, and prevailing accounting rules were seen as a key reason for the delay (e.g., Dugan, 2009; Financial Stability Forum 2009; Barth and Landsman, 2010; Basel Committee on Banking Supervision,”
- Climate Change and Financial Instability: Risk Disclosure and the Problematics of Neoliberal Governance (2017, background): “Thus, Barth and Landsman (2010, 399) submitted that “transparency of information associated with asset securitizations and derivatives likely was insufficient for investors to assess properly the values and riskiness of bank assets and liabilities.” Similarly Sowerbutts, Zimmerman, and Zer (2013) wr”