Stephen Ryan

31 catalog papers. Identity-linked publications and additional name matches are distinguished below.

ORCID: 0000-0002-7578-452X

New York University

Publications

• The Effect of the Current Expected Credit Loss Approach on Banks’ Lending during Stress Periods: Evidence from the COVID-19 Recession — The Accounting Review 2025 (name-matched, not ORCID-linked)
• Banks’ Motivations for Designating Securities as Held to Maturity — The Accounting Review 2025
• Discussion Discussion of “real effects of lagged guidance from prudential regulators on CECL” — Journal of Accounting and Economics 2025
• Strategic Upward Striving Toward $100 Million Revenue: Setting Goals to Attract External Attention — Organization Science 2024
• Gross versus net balance sheet presentation of offsetting derivatives assets and liabilities — Review of Accounting Studies 2023
• Asset-Level Transparency and the (E)valuation of Asset-Backed Securities — Journal of Accounting Research 2022
• Debiasing the Measurement of Conditional Conservatism — Journal of Accounting Research 2021
• Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks — The Accounting Review 2019
• Fair Value versus Amortized Cost Measurement and the Timeliness of Other-Than-Temporary Impairments: Evidence from the Insurance Industry — The Accounting Review 2019
• The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality — Management Science 2019
• The Effect of Credit Competition on Banks’ Loan-Loss Provisions — Journal of Financial and Quantitative Analysis 2018
• The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions — Journal of Accounting Research 2018
• Conditionally conservative fair value measurements☆ — Journal of Accounting and Economics 2017
• Borrower private information covenants and loan contract monitoring☆ — Journal of Accounting and Economics 2017
• Discussion of “Were Information Intermediaries Sensitive to the Financial Statement-Based Leading Indicators of Bank Distress Prior to the Financial Crisis?”† — Contemporary Accounting Research 2016
• Banks’ Financial Reporting and Financial System Stability — Journal of Accounting Research 2016
• Securitization and Insider Trading — The Accounting Review 2016 (name-matched, not ORCID-linked)
• The impact of risk modeling on the market perception of banks’ estimated fair value gains and losses for financial instruments — Accounting, Organizations and Society 2015
• Preserving amortized costs within a fair-value-accounting framework: reclassification of gains and losses on available-for-sale securities upon realization — Review of Accounting Studies 2014
• Discussion of “Did the SEC impact banks’ loan loss reserve policies and their informativeness?”☆ — Journal of Accounting and Economics 2013
• Financial statement comparability and credit risk — Review of Accounting Studies 2013
• Characteristics of Securitizations that Determine Issuers’ Retention of the Risks of the Securitized Assets — The Accounting Review 2008 (name-matched, not ORCID-linked)
• Accounting in and for the Subprime Crisis — The Accounting Review 2008 (name-matched, not ORCID-linked)
• Rewriting earnings history — Review of Accounting Studies 2008
• Income Smoothing over the Business Cycle: Changes in Banks' Coordinated Management of Provisions for Loan Losses and Loan Charge‐Offs from the Pre‐1990 Bust to the 1990s Boom — The Accounting Review 2006 (name-matched, not ORCID-linked)
• Classification and Market Pricing of the Cash Flows and Accruals on Trading Positions — The Accounting Review 2006 (name-matched, not ORCID-linked)
• Conditional and Unconditional Conservatism:Concepts and Modeling — Review of Accounting Studies 2005
• How Banks' Value-at-Risk Disclosures Predict their Total and Priced Risk: Effects of Bank Technical Sophistication and Learning over Time — Review of Accounting Studies 2004
• Why Has the Contemporaneous Linear Returns‐Earnings Relation Declined? — The Accounting Review 2003 (name-matched, not ORCID-linked)
• Discretionary and Non-Discretionary Revisions of Loss Reserves by Property-Casualty Insurers: Differential Implications for Future Profitability, Risk and Market Value — Review of Accounting Studies 2000
• The information content of security prices: A second look☆ — Journal of Accounting and Economics 1987