Accounting in and for the Subprime Crisis

By Stephen G. Ryan. 2008

417 citations recorded by the source corpus.

Subfields: Finance, Management Information Systems, Strategy and Management

View Paper: https://www.semanticscholar.org/paper/eb17f36bb1cacd964508dc19c05f22d6bcebc0fc

How researchers see this paper

The researchers whose trusted networks rank it highest, strongest advocate first. Every researcher gets a different order.

In Finance

In Management Information Systems

In Strategy and Management

Citations in the corpus

The debt market relevance of management earnings forecasts: evidence from before and during the credit crisis (2011, neutral): “We lose a total of 114 observations for the unbundled sample and 119 observations for the bundled sample when we remove management forecasts simultaneously disclosed with rating agency announcements. consistent with the analyses in Ryan (2008) and Duchin, Ozbas, and Sensoy (2009) among others.17”
Does gender diversity on banks' boards matter? Evidence from public bailouts (2020, methodology): “PH test stands for the Schoenfeld residuals test (Schoenfeld, 1982).”
Do loan loss reserves behave like capital? Evidence from recent bank failures (2014, neutral): “The housing market peaked in 2006; by 2007, falling housing prices were already giving rise to concerns about the economy, with fears about a looming subprime crisis (Ryan 2008).”
Liquidity and Valuation in an Uncertain World (2010, background): “An excellent review of these requirements is given by Ryan [2008], but basically the rules require that firms determine “the price that would be received to sell an asset or transfer a liability in an orderly transaction between market participants at the measurement date”.”
Influence of National Culture on Accounting Conservatism and Risk Taking in the Banking Industry (2014, positive): “7 It is generally accepted that the recent financial crisis in the US and UK started in 2007 (Ryan 2008).”
Accounting for financial stability: Bank disclosure and loss recognition in the financial crisis (2021, neutral): “The literature that examines the timeliness of loan loss provisions goes back at least to Beaver, Eger, Ryan, and Wolfson (1989).”
The tone of business model disclosure: an impression management analysis of the integrated reports (2015, background): “…discussing the ‘‘BM’’ is also a ‘‘disclosure issue’’ and not only a measurement one: BM is considered as a 1 The pros and cons of fair value measurements and alternative approaches are presented, inter alia in Barth (2004), Penman (2007), Benston (2008), Ramanna and Watts (2007) and Ryan (2008).”
The Rise of Deferred Tax Assets in Japan: The Role of Deferred Tax Accounting in the Japanese Banking Crisis* (2008, background): “…and Loans (S&Ls) practiced regulatory forbearance during the 1980s when many S&Ls were in serious financial difficulties.6 Further, the evidence is of current relevance given the ongoing subprime crisis and the prominent role that fair value accounting has played in this crisis (e.g., Ryan, 2008).”
Does Mandatory IFRS Adoption Affect Crash Risk (2015, neutral): “We stop at 2006 to avoid the potential confounding effects of the global financial crisis starting in early 2007 (Ryan, 2008).”
How did Financial Reporting Contribute to the Financial Crisis? (2010, background): “4See, for example, Ryan (2008), US Securities and Exchange Commission (2008), Shaffer (2010) and Laux and Leuz (2010).”
Religiosity and Earnings Management: International Evidence from the Banking Industry (2014, neutral): “4 It is generally accepted that the most recent financial crisis in the US and UK started in 2007 (Ryan 2008).”
Global financial crisis: The challenge to accounting research (2009, background): “The most obvious is through financial reporting requirements governing asset valuation and off-balance sheet entities (Ryan, 2008).”
Financial Accounting in the Banking Industry: A Review of the Empirical Literature (2014, positive): “Based on Ryan et al. (2006), this “earnings smoothness” behavior arguably makes earnings more informative and reveals the bank’s type.”
The Role of Accounting in the Financial Crisis: Lessons for the Future (2011, neutral): “Ryan (2008) cites several related reasons for the explosion in subprime loans, including the strategic switch of commercial banks to retail banking following the technology bust; the consistent increase in housing prices and expected continuation of low losses given default; low mortgage interest ra”