Zobrazeno 1 - 8
of 8
pro vyhledávání: '"K. Philip Wang"'
Publikováno v:
The Accounting Review. :1-26
Complex disclosures have long been a major source of borrowers’ poor understanding of mortgages. We examine the effect of simplifying mortgage disclosures in a difference-in-differences design around a significant disclosure rule mandated by the Co
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2bf9c1839fa0bc479dcae530c1f6c3ce
https://doi.org/10.2308/tar-2021-0269
https://doi.org/10.2308/tar-2021-0269
Publikováno v:
Management Science. 64:5832-5854
This study examines whether revolving rating analysts who transition from major rating agencies to issuers are associated with any rating inflation in the issuers’ mortgage-backed securities (MBS) or asset-backed securities (ABS). Using professiona
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::0793e02d374b8557026b64966db5f8b1
https://doi.org/10.1287/mnsc.2017.2921
https://doi.org/10.1287/mnsc.2017.2921
Publikováno v:
SSRN Electronic Journal.
Complex disclosures have been recognized as a major source of borrowers’ poor understanding of mortgages. We examine the effect of simplifying mortgage disclosures on loan outcomes in a difference-in-differences design by exploiting a significant r
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::6579e1e0675d01f3892d3b0b6563f231
https://doi.org/10.2139/ssrn.3725912
https://doi.org/10.2139/ssrn.3725912
Publikováno v:
SSRN Electronic Journal.
We propose a novel measure to discern a U.S. audit partner’s individual effect on audit quality: their houses. We argue that higher house value signals the partners with better performance and more incentives to provide high-quality audits. Using a
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::da348e100da62f63bd3aa78fa4f5098e
https://doi.org/10.2139/ssrn.3747672
https://doi.org/10.2139/ssrn.3747672
Publikováno v:
The Accounting Review. 94:205-227
Whether Big N auditors provide higher audit quality than non-Big N auditors remains a debate. We add new evidence to this debate by utilizing the setting of Big N auditors' acquisitions of non-Big N auditors. We identify 331 treatment firms that swit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_dedup___::28a9a17eb04cf809a0963f92a8b982f6
https://doi.org/10.2308/accr-52106
https://doi.org/10.2308/accr-52106
Publikováno v:
SSRN Electronic Journal.
U.S. GAAP allows banks to offset derivative assets against derivative liabilities with the same counterparty and report only the net amount on the balance sheet. Derivatives offsetting under IFRS is much more restrictive, resulting in the single larg
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::2d36c60cc9c71a0c45aecfe91c3817b7
https://doi.org/10.2139/ssrn.3168893
https://doi.org/10.2139/ssrn.3168893
Publikováno v:
SSRN Electronic Journal.
Using professional profiles posted on LinkedIn, we identify 391 rating analysts who previously worked in the structured finance divisions at Moody’s, S&P, or Fitch and then joined issuers of mortgage-backed securities (MBS) and asset-backed securit
Externí odkaz:
https://explore.openaire.eu/search/publication?articleId=doi_________::24e636ad849aeaf45c5cf884e3bee340
https://doi.org/10.2139/ssrn.2442472
https://doi.org/10.2139/ssrn.2442472
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