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Working Paper
The Effects of Audit Partners on Financial Reporting: Evidence from U.S. Bank Holding Companies
Bhat, Gauri; Desai, Hemang; Frame, W. Scott; Koch, Christoffer; Mayer, Erik J. (2022-07-08)
This paper uses confidential data on audit engagement partner names from regulatory filings of bank holding companies (BHC) to investigate whether partners display individual style that affects the financial reporting of the BHCs. We focus on loan loss provisioning. We construct an audit partner-BHC matched panel data set that enables us to track different partners across different BHCs over time. We employ two empirical approaches to investigate partner style. The first approach tests whether partner fixed effects are statistically significant in loan loss provisioning models. The second ...
Working Papers , Paper 2209

Conference Paper
Structured finance: uses (and abuses) of special purpose entities
Tavakoli, Janet M. (2003)
Proceedings , Paper 872

Conference Paper
Market discipline, disclosure and moral hazard in banking
Nier, Erlend; Baumann, Ursel (2003)
Proceedings , Paper 861

Journal Article
Assessing the condition of Japanese banks: how informative are accounting earnings?
Genay, Hesna (1998-10)
This article examines the accounting and stock market performance of banks from 1991 to 1997. Overall, the results indicate that the accounting, disclosure, and regulatory practices of Japanese banks have drive a wedge between their accounting and stock market returns in recent years and, furthermore, that regulatory forbearance might have become a more important source of value to shareholders than the value of assets in place.
Economic Perspectives , Volume 22 , Issue Q IV , Pages 12-34

Working Paper
Beyond the numbers: an analysis of optimistic and pessimistic language in earnings press releases
Piger, Jeremy M.; Davis, Angela K.; Sedor, Lisa M. (2006)
In this paper, we examine whether managers use optimistic and pessimistic language in earnings press releases to provide information about expected future firm performance to the market, and whether the market responds to optimistic and pessimistic language usage in earnings press releases after controlling for the earnings surprise and other factors likely to influence the market*s response to the earnings announcement. We use textual-analysis software to measure levels of optimistic and pessimistic language for a sample of approximately 24,000 earnings press releases issued between 1998 and ...
Working Papers , Paper 2006-005

Report
Capital account liberalization as a signal
Drazen, Allan; Bartolini, Leonardo (1996)
This paper presents a model in which a government's current capital controls policy signals future policies. Controls on capital outflows evolve in response to news on technology, contingent on government attitudes toward taxation of capital. When there is uncertainty over government types, a policy of liberal capital outflows sends a positive signal that may trigger a capital inflow. This prediction is consistent with the experience of several countries that have recently liberalized their capital accounts.
Staff Reports , Paper 11

Working Paper
Financial accounting for pensions: measures of funding status
Warshawsky, Mark J. (1990)
Finance and Economics Discussion Series , Paper 145

Journal Article
What profits?
Burke, William (1974)
FRBSF Economic Letter

Newsletter
What Is the Balance of Payments?
Geiger, Amanda (2025-10-01)
Learn about the accounting system used in the U.S. to measure international trade transactions.
Page One Economics Newsletter

Conference Paper
The role of financial reporting in reducing financial risks in the market
Kothari, S. P. (2000-06)
Conference Series ; [Proceedings] , Volume 44 , Issue Jun , Pages 89-112

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