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Journal of accounting research
The journal of operational risk
44
Journal of banking & finance
19
Insurance / Mathematics & economics
18
Journal of accounting & economics
18
Journal of risk and uncertainty : JRU
18
Journal of economic behavior & organization : JEBO
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Discussion paper
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NBER working paper series
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NBER Working Paper
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Working paper / National Bureau of Economic Research, Inc.
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CESifo working papers
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Economics letters
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Management science : journal of the Institute for Operations Research and the Management Sciences
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The accounting review : a publication of the American Accounting Association
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The journal of risk model validation
12
Discussion paper / Centre for Economic Policy Research
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Discussion paper series / IZA
11
Finance research letters
11
The journal of credit risk : published quarterly by Incisive Media
10
The review of financial studies
10
Disskussionsbeitrag / Arqus, Arbeitskreis Quantitative Steuerlehre
9
Journal of Risk Finance
9
Review of accounting studies
9
Economic modelling
8
European journal of operational research : EJOR
8
International review of financial analysis
8
Risks : open access journal
8
The journal of the American Taxation Association : a publ. of the Tax Section of the American Accounting Association
8
Theory and decision : an international journal for multidisciplinary advances in decision science
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Journal of behavioral decision making
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Review of quantitative finance and accounting
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Working paper
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Applied economics
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CESifo Working Paper Series
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Discussion paper / Tinbergen Institute
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Europäische Hochschulschriften / 5
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Journal of economic psychology : research in economic psychology and behavioral economics
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Journal of risk management in financial institutions
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National tax journal
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ECONIS (ZBW)
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1
CECL : timely loan loss provisioning and bank regulation
Mahieux, Lucas
;
Sapra, Haresh
;
Zhang, Gaoqing
- In:
Journal of accounting research
61
(
2023
)
1
,
pp. 3-46
Persistent link: https://www.econbiz.de/10014308287
Saved in:
2
Delays in banks' loan loss provisioning and economic downturns : evidence from the U.S. housing market
Kim, Sehwa
- In:
Journal of accounting research
60
(
2022
)
3
,
pp. 711-754
Persistent link: https://www.econbiz.de/10013191187
Saved in:
3
Delayed expected loss recognition and the risk profile of banks
Bushman, Robert M.
;
Williams, Christopher D.
- In:
Journal of accounting research
53
(
2015
)
3
,
pp. 511-553
Persistent link: https://www.econbiz.de/10011295347
Saved in:
4
The information content of tax expense for firms reporting losses
Dhaliwal, Dan S.
;
Kaplan, Steven E.
;
Laux, Rick C.
; …
- In:
Journal of accounting research
51
(
2013
)
1
,
pp. 135-164
Persistent link: https://www.econbiz.de/10009727790
Saved in:
5
Do firms adjust their timely loss recognition in response to changes in the banking industry?
Gormley, Tood A.
;
Kim, Bong Hwan
;
Martin, Xiumin
- In:
Journal of accounting research
50
(
2012
)
1
,
pp. 159-196
Persistent link: https://www.econbiz.de/10009508536
Saved in:
6
Political cost incentives for managing the property-liability insurer loss reserve
Grace, Martin Francis
;
Leverty, J. Tyler
- In:
Journal of accounting research
48
(
2010
)
1
,
pp. 21-49
Persistent link: https://www.econbiz.de/10003947157
Saved in:
7
Debt covenants and accounting conservatism
Nikolaev, Valeri V.
- In:
Journal of accounting research
48
(
2010
)
1
,
pp. 137-175
Persistent link: https://www.econbiz.de/10003947242
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