The DOI matches its Crossref record; 23 of the 23 references it cites were found in a registry or an index.
Do delays in expected loss recognition affect banks' willingness to lend?
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Cites
Corporate financing and investment decisions when firms have information that investors do not have
Myers, S. C., & Majluf, N. S. (1984) · Journal of Financial Economics · doi:10.1016/0304-405x(84)90023-0 · Cited by 18,957
A Review of the Earnings Management Literature and Its Implications for Standard Setting
Healy, P. M., & Wahlen, J. M. (1999) · Accounting Horizons · doi:10.2308/acch.1999.13.4.365 · Cited by 4,623
The Financial Accelerator in a Quantitative Business Cycle Framework
Bernanke, B., Gertler, M., & Gilchrist, S. (1998) · National Bureau of Economic Research · doi:10.3386/w6455 · Cited by 4,592
Inside the black box: the credit channel of monetary policy transmission
Bernanke, B. S., & Gertler, M. (1995) · Journal of Economic Perspectives · doi:10.1257/jep.9.4.27 · Cited by 4,211
The conservatism principle and the asymmetric timeliness of earnings1
Basu, S. (1997) · Journal of Accounting and Economics · doi:10.1016/s0165-4101(97)00014-1 · Cited by 3,982
Chapter 21 The financial accelerator in a quantitative business cycle framework
(1999) · Handbook of Macroeconomics · doi:10.1016/s1574-0048(99)10034-x · Cited by 3,539
Bank lending during the financial crisis of 2008
Ivashina, V., & Scharfstein, D. (2010) · Journal of Financial Economics · doi:10.1016/j.jfineco.2009.12.001 · Cited by 2,766
What Do a Million Observations on Banks Say About the Transmission of Monetary Policy?
Kashyap, A. K., & Stein, J. C. (2000) · American Economic Review · doi:10.1257/aer.90.3.407 · Cited by 2,495
Angrist, J. D., & Krueger, A. B. (2001) · Journal of Economic Perspectives · doi:10.1257/jep.15.4.69 · Cited by 2,355
Estimation and empirical properties of a firm-year measure of accounting conservatism
Khan, M., & Watts, R. L. (2009) · Journal of Accounting and Economics · doi:10.1016/j.jacceco.2009.08.002 · Cited by 1,402
Cited by
Novotny-Farkas, Z. (2016) · Accounting in Europe · doi:10.1080/17449480.2016.1210180 · Cited by 229
Expected Losses, Unexpected Costs? Evidence from SME Credit Access under IFRS 9
Ertan, A. (2025) · The Accounting Review · doi:10.2308/tar-2022-0301 · Cited by 39
Metadata
- Authors
- Beatty, A., & Liao, S.
- Venue
- Journal of Accounting and Economics
- Publisher
- Elsevier BV
- Published
- 2011-06
- Volume
- 52
- Issue
- 1
- Pages
- 1-20
- ISSN
- 0165-4101 (ISSN-L)
- OpenAlex
- W3123311313
- Cited by
- 522
- References
- 23
- FWCI
- 30.26
- Type
- journal article
- Language
- en
- Open access
- green
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Data sources
Bibliographic data: Semantic Scholar, OpenAlex, Crossref.
Contains information from the Semantic Scholar Academic Graph Datasets, made available under the ODC Attribution License (ODC-BY 1.0).
Semantic Scholar’s data is described in: Kinney, R., et al. (2023). The Semantic Scholar Open Data Platform. arXiv:2301.10140.
