LaFond, Ryan; You, Haifeng - In: Journal of Accounting and Economics 49 (2010) 1-2, pp. 75-83
Altamuro and Beatty (2009) examine financial reporting quality before and after the Federal Deposit Insurance Corporation Improvement Act (FDICIA). They document increases in the validity of the loan-loss provision, earnings persistence, predictability of future cash flows and reductions in...
