This paper investigates the impact of changes in the banking sector on firms' timely
recognition of economic losses. In particular, we focus on the entry of foreign banks into …

This paper explores direct relations between corporate investment behavior and the
timeliness of accounting recognition of economic losses (TLR) reflected in a country's …

US firms recorded an unprecedented number of asset impairments during the recent
financial crisis. We investigate the timing of these losses in the context of two competing …

Bank lending standards vary over time. Periods in which firms find it relatively easy to borrow
are followed by periods in which banks scrutinize borrowers more and tighten lending. We …

This paper examines banks' disclosures and loss recognition in the 2007–2009 financial
crisis and identifies several core issues for the link between accounting and financial …

This paper examines whether late payment (LP) by customers impacts firms' profitability,
using a cross-sectional sample of 287 Malaysian public-listed manufacturing firms for the …

This paper examines banks' disclosures and loss recognition in the financial crisis and
identifies several core issues for the link between accounting and financial stability. Our …

Information availability, firm performance, idiosyncratic volatility and bankruptcy-risk vary
across the Corporate Life Cycle (CLC) stages. The purpose of this paper is to examine …

The aim of this study was to investigate whether firms' reporting delays are interconnected
with bankruptcy risk and its financial determinants. This study was based on 698,189 firm …

ABSTRACT I examine the timeliness of write‐downs taken by US financial institutions during
the financial crisis of 2007–2008. The timeliness of write‐downs is measured by …