Zobrazeno 1 - 8
of 8
pro vyhledávání: '"Allison Nicoletti"'
Publikováno v:
Journal of Financial Economics. 146:256-276
Employing a novel control function regression method that accounts for the endogenous matching of banks and executives, we find that equity portfolio vega, the sensitivity of executives’ equity portfolio value to their firms’ stock return volatil
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::58862532bfbe5a07746d16fe0c82eede
https://doi.org/10.1016/j.jfineco.2021.09.010
https://doi.org/10.1016/j.jfineco.2021.09.010
Publikováno v:
Management Science. 68:2363-2371
This paper examines the consequences of the paycheck protection program (PPP) for bank risk-taking and whether the shift to the current expected credit loss (CECL) model moderates this effect. We find that the extent of a bank’s PPP participation i
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::03577ee5ca37fd092a45f620fb2c8f6e
https://doi.org/10.1287/mnsc.2021.4223
https://doi.org/10.1287/mnsc.2021.4223
Publikováno v:
The Accounting Review. 97:51-73
Auditor credibility is important in the banking industry due to the opacity of bank assets and the use of financial statements by external parties to facilitate monitoring. Depositors monitor and discipline bank behavior, but they can also contribute
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::d2c266d16fad029b583333d4be45095f
https://doi.org/10.2308/tar-2018-0381
https://doi.org/10.2308/tar-2018-0381
Publikováno v:
Review of Accounting Studies. 27:232-274
This paper examines the effects of accounting-based thresholds in regulation on growth decisions in the banking industry. To investigate this relation we study changes in growth around the $10 billion asset threshold specified in the Dodd-Frank Act.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6de04b904400f1da54a42406666e9a22
https://doi.org/10.1007/s11142-021-09589-6
https://doi.org/10.1007/s11142-021-09589-6
Autor:
Allison Nicoletti, Christina Zhu
Publikováno v:
SSRN Electronic Journal.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0afb7008ec75f959867abfc45f39af0e
https://doi.org/10.2139/ssrn.4032850
https://doi.org/10.2139/ssrn.4032850
Autor:
Allison Nicoletti
Publikováno v:
Journal of Accounting and Economics. 66:244-265
I examine whether bank regulators and external auditors have conflicting effects on loan loss provision timeliness, an accounting choice associated with important economic consequences and a potential conflict between regulators and auditors. In the
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::9179b855992efccfd9ee56aac1008cc2
https://doi.org/10.1016/j.jacceco.2018.05.003
https://doi.org/10.1016/j.jacceco.2018.05.003
Autor:
Michael Iselin, Allison Nicoletti
Publikováno v:
Journal of Accounting and Economics. 63:404-427
This paper examines whether public bank managers change both the composition and classification of their investment portfolios after SFAS 157. We first show that non-agency mortgage-backed securities (MBSNA) are the asset class most likely to be meas
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::14ed39c77c92cb92cc8fc0d0339cbf1c
https://doi.org/10.1016/j.jacceco.2016.09.004
https://doi.org/10.1016/j.jacceco.2016.09.004
Publikováno v:
SSRN Electronic Journal.
This paper examines the effects of accounting-based thresholds in regulation on growth decisions in the banking industry. To investigate this relation we study changes in growth around the $10 billion asset threshold specified in the Dodd-Frank Act.
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::1805b8895d8779959b506e7b0115e20f
https://doi.org/10.2139/ssrn.2910440
https://doi.org/10.2139/ssrn.2910440