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 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 purpose of this study is to explore the influence of bank capital, bank liquidity level and
credit risk on the profitability of commercial banks in the postcrisis period between 2011 and …

This paper aims to investigate the effect of credit risk, liquidity risk and bank capital on bank
profitability over a nine-year period (2010–2018) by examining empirical evidence from an …

This paper investigates the relationship between the two major sources of bank default risk:
liquidity risk and credit risk. We use a sample of virtually all US commercial banks during the …

We analyze the roles of bank ownership, management, and compensation structures in
bank failures during the recent financial crisis. Our results suggest that failures are strongly …

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 investigate how investors price the fair value estimates of assets as required by
Statement of Financial Accounting Standards No. 157 (SFAS 157) since the financial crisis …

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 study investigates the determinants of African bank profitability while controlling for
bank capital regulation. Using static and dynamic panel estimation techniques, the findings …