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 examine the real effects of mandatory social-responsibility disclosures, which require
SEC-registered mine owners to include their mine-safety records in their financial reports …

We analyze asset-backed commercial paper conduits, which experienced a shadow-
banking run and played a central role in the early phase of the financial crisis of 2007–2009 …

Historically, bubbles are followed by crashes, which in turn are followed by punitive
legislation. The 1999–2003 era is fully consistent with this pattern….(Coffee, 2003a, p. 46) …

This paper investigates whether changes in Generally Accepted Accounting Principles
(GAAP) affect corporate investment decisions. Using a sample containing forty nine changes …

We examine the economic impacts of risk disclosures in accounting reports on the real
decisions made by information senders (ie, managers of the disclosing firms). In so doing …

ABSTRACT On September 20, 2012, the rewards-based crowdfunding platform Kickstarter.
com added a “risks and challenges” section to all project pages. While the section header …

The objective of this paper is to aid researchers in conducting research relevant to global
financial reporting issues, particularly those of interest to financial reporting standard setters …

In this paper, I provide an overview of the research on the real effects of financial reporting
on investing and financing decisions made by firms. Accounting can improve investment …

The'shadow banking system'refers to a system of credit-provision occurring outside of the
official regulatory perimeter of commercial banks. Facilitated by securitization vehicles …