Thoughts on financial accounting and the banking industry

被引：53

作者：

Bushman, Robert M. ^{[1
]}

机构：

[1] Univ North Carolina Chapel Hill, Kenan Flagler Business Sch, Chapel Hill, NC 27514 USA

来源：

JOURNAL OF ACCOUNTING & ECONOMICS | 2014年 / 58卷 / 2-3期

关键词：

Banking; Accounting discretion; Bank transparency; Bank risk; CORPORATE GOVERNANCE; MARKET DISCIPLINE; SUBORDINATED DEBT; LIQUIDITY RISK; INFORMATION; CRISIS; TRANSPARENCY; TRANSMISSION; UNCERTAINTY; OWNERSHIP;

D O I：

10.1016/j.jacceco.2014.09.004

中图分类号：

F8 [财政、金融];

学科分类号：

0202 ;

摘要：

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 providing an intelligent, well organized and accessible point of entry to banking research in accounting. I complement Beatty and Liao by presenting my observations on the role of financial accounting in banking, focusing my discussion on real effects of accounting policy choices on individual bank risk taking and codependence of risk among banks. I also offer ideas on future research directions. (C) 2014 Elsevier B.V. All rights reserved.

引用

页码：384 / 395

页数：12

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