Do Firms Adjust Their Timely Loss Recognition in Response to Changes in the Banking Industry

By Todd A. Gormley, B. Kim, Xiumin Martin. 2012

119 citations recorded by the source corpus.

View Paper: https://www.semanticscholar.org/paper/95c89893849482d168f5b2f33727ac5366c1c0f8

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Citations in the corpus

Accounting Conservatism and Firm Investment Efficiency (2016, unknown): “…et al., 2002; Guay and Verrecchia, 2007; LaFond and Watts, 2008; Suijs, 2008; Wittenberg Moerman, 2008; Zhang, 2008; Khan and Watts, 2009; Göx and Wagenhofer, 2009; Francis and Martin, 2010; García Lara et al., 2011; Gormley et al., 2012; Ettredge et al., 2012; Jayaraman and Shivakumar, 2013).”
The source of information in prices and investment-price sensitivity (2017, unknown): “…we have a “weak event” — ITE does not have a significant effect on insider trading or outsiders’ incentives to gather information, so that we re- 13 A number of papers, e.g., Gormley et al. (2012) and Gormley et al. (2013) study a difference-in-differences on a slope coefficient with fixed effects.”
The implications of research on accounting conservatism for accounting standard setting (2015, background): “Gormley et al. (2012) find that the entry of foreign banks into India was associated with an increase in conditional conservatism and that this increase was linked to subsequent increases in corporate debt levels.”
The Effect of Accounting Conservatism on Corporate Investment during the Global Financial Crisis: THE EFFECT OF ACCOUNTING CONSERVATISM (2016, unknown): “Gormley et al. (2012) find that more timely loss recognition was associated with better access to credit markets following foreign bank entry into India and conclude that lenders value timely loss recognition when making lending decisions.”