This paper is based on my dissertation at the University of Toronto. I thank the members of my dissertation committee: Jeffrey Callen (Co-chair), Gordon Richardson (Co-chair), Alan White, and Franco Wong. I also thank James Wahlen (the external examiner) and Douglas Skinner (the Editor). I am grateful to Gauri Bhat, Francesco Bova, Vincent Chen, Aiyesha Dey, Gus De Franco, Ole-Kristian Hope, Bin Ke, Mo Khan, Mark Kohlbeck, Stephannie Larocque, Alastair Lawrence, Hai Lu, Matt Lyle, Hamed Mahmudi, Miguel Minutti, Reynolde Pereira, Stephen Ryan, Jack Stecher, Florin Vasvari, Regina Wittenberg-Moerman, Baohua Xin, Jerry Zimmerman, and workshop participants at the University of British Columbia, Carnegie Mellon University, University of Chicago, Columbia University, University of Florida, London Business School, University of Missouri, University of Minnesota, Purdue University, Penn State University, McGill University, McMaster University, University of Rochester, Southern Methodist University, Temple University, University of Toronto, Washington University, University of Western Ontario, the Financial Accounting and Reporting Section meeting (2010), and the Canadian Academic Accounting Association meeting (2010) for their helpful suggestions.
The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008
Article first published online: 7 MAR 2011
©, University of Chicago on behalf of the Accounting Research Center, 2011
Journal of Accounting Research
Volume 49, Issue 3, pages 823–860, June 2011
How to Cite
VYAS, D. (2011), The Timeliness of Accounting Write-Downs by U.S. Financial Institutions During the Financial Crisis of 2007–2008. Journal of Accounting Research, 49: 823–860. doi: 10.1111/j.1475-679X.2011.00410.x
- Issue published online: 3 MAY 2011
- Article first published online: 7 MAR 2011
- Accepted manuscript online: 1 FEB 2011 06:14AM EST
- Received 22 December 2009; accepted 06 December 2010
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