A fundamental question in accounting is whether and to what extent financial reporting
facilitates the allocation of capital to the right investment projects. Over the last two decades …

This paper provides a wide-ranging and up-to-date (1997–2016) review of the archival
empirical risk-reporting literature. The reviewed papers are classified into two principal …

We examine how women on boards influence bank earnings management. Using the
likelihood of a board appointing women directors based on a Blau index of gender diversity …

The use of accounting measures and disclosures in banks' contracts and regulation
suggests that the quality of banks' financial reporting is central to the efficacy of market …

This paper examines the interaction of the International Financial Reporting Standard (IFRS)
9 expected credit loss (ECL) model with supervisory rules and discusses potential …

This paper investigates the extent to which delayed expected loan loss recognition (DELR)
is associated with greater vulnerability of banks to three distinct dimensions of risk:(1) stock …

Did regulatory reforms that lowered barriers to competition increase or decrease the quality
of information that banks disclose to the public? By integrating the gravity model of …

Purpose The purpose of this paper is to analyze whether gender diversity on board and
financial expertise on audit committee affect accounting conservatism in banking sector …

I provide big picture comments on the review of the banking literature in accounting by
Beatty and Liao (2014). Beatty and Liao (2014) does a service to the accounting field by …

This paper studies whether and how environmental, social, and governance (ESG)
disclosure regulations imposed on banks generate transmission effects along the lending …