The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007-2008

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Board structure and corporate risk taking in the UK financial sector (2017, methodology): “Following previous published studies (e.g., Laeven and Levine 2009; Houston, Lin, Lin, & Ma, 2010; Vyas, 2011) the Z-score is calculated according to the following equation: Z-score = [Average (ROA) + Average (CAR)]/σ(ROA) ……………….”
Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2014, unknown): “In the same line, Vyas (2011) argues that the extent to which banks’ delayed write-offs compared to the devaluation implied by exposure-specific credit indices such as ABX depends on banks’”
Corporate governance in the 2007–2008 financial crisis: Evidence from financial institutions worldwide (2012, background): “An important caveat of the writedown measure, however, is that it is subject to managerial discretion and does not capture the full extent of shareholder losses during the crisis (Vyas, 2009).”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “A growing literature studies the causes and consequences of the global financial crisis of 2007-2008 (e.g., Campello et al. 2010; Duchin et al. 2010; Ivashina and Scharfstein 2010; Vyas 2011; Huizinga and Laeven 2012).”