We survey research on banks׳ financial accounting. After providing a brief background of the
theoretical models and accounting and regulatory institutions underlying the bank …

We review the recent academic and policy literature on bank loan loss provisioning. Among
other things, we observe that there exist some interaction between LLPs and existing …

This paper examines the effect of economic policy uncertainty (EPU) on loan loss provisions
(LLP). Using a sample of 6384 US banks and yearly data from 2009 to 2019 and addressing …

We examine the impact of differential incentives arising from proximity to debt covenant
violation on earnings management. We reason that firms with loans close to violation or in …

There is scant research on the financial reporting behaviour of global systemically-important
banks (G-SIBs) and non-global systemically-important banks (non-G-SIBs). We examine the …

Based on a large sample of publicly listed and non-listed US commercial banks from 1996 to
2011, we find robust evidence consistent with banks using realized available for sale (AFS) …

Purpose In the shadow of global financial crisis, practice of earnings management can be
hazardous for the growth and development of an economy, especially for a developing …

This paper provides a review of research on financial derivatives, with an emphasis on and
comprehensive coverage of research published in 15 top accounting journals from 1996 to …

We examine the cost-effectiveness, from the shareholders' perspective, of the accounting
standards issued by the FASB during 1973–2009. We evaluate (1) the stock market …

Bank risk is not directly observable, so empirical research relies on indirect measures. We
evaluate how well Z‐score, the widely used accounting‐based measure of bank distance to …