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ECONIS (ZBW)
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Why Banks Elected SFAS No. 159’s Fair Value Option : Opportunism versus Compliance with the Standard’s Intent
Liu, Chi-Chun
-
2011
Persistent link: https://www.econbiz.de/10013134053
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2
Accounting policy choice during the financial crisis : evidence from adoption of the fair value option
Chang, Yao-Lin
;
Liu, Chi-chun
;
Ryan, Stephen G.
- In:
Journal of accounting, auditing & finance : JAAF
36
(
2021
)
1
,
pp. 108-141
Persistent link: https://www.econbiz.de/10012426464
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3
Insurance acquisition costs : capitalizing versus expensing
Liu, Chi-chun
;
Liao, Yi-Ping
- In:
Journal of accounting, auditing & finance : JAAF
35
(
2020
)
3
,
pp. 558-580
Persistent link: https://www.econbiz.de/10012231149
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4
Financial reporting for financial instruments
Ryan, Stephen G.
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2012
Persistent link: https://www.econbiz.de/10009778713
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5
Fair value accounting : policy issues raised by the credit crunch
Ryan, Stephen G.
- In:
Restoring financial stability : how to repair a failed …
,
(pp. 215-228)
.
2009
Persistent link: https://www.econbiz.de/10003827515
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6
Financial reporting, financial statement analysis, and valuation : a strategic perspective
Wahlen, James M.
;
Baginski, Stephen P.
;
Bradshaw, Mark
-
2018
-
9e
Persistent link: https://www.econbiz.de/10013199180
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7
Financial market regulation and opportunities for accounting research
Kohlbeck, Mark J.
;
Krische, Susan D.
;
Mangold, Nancy R.
; …
- In:
Accounting horizons : a quarterly publication of the …
26
(
2012
)
3
,
pp. 563-581
Persistent link: https://www.econbiz.de/10009661403
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8
Preserving amortized costs within a fair-value-accounting framework : reclassification of gains and losses on available-for-sale securities upon realization
Dong, Minyue
;
Ryan, Stephen G.
;
Zhang, Xiao-jun
- In:
Review of accounting studies
19
(
2014
)
1
,
pp. 242-280
Persistent link: https://www.econbiz.de/10010347387
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9
Banks' financial reporting and financial system stability
Acharya, Viral V.
;
Ryan, Stephen G.
- In:
Journal of accounting research
54
(
2016
)
2
,
pp. 277-340
Persistent link: https://www.econbiz.de/10011499999
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10
Conditionally conservative fair value measurements
Badia, Marc
;
Duro, Miguel
;
Penvala, Fernando
;
Ryan, …
- In:
Journal of accounting & economics
63
(
2017
)
1
,
pp. 75-98
Persistent link: https://www.econbiz.de/10011689381
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