Search Results - "Liao, Scott"

Do delays in expected loss recognition affect banks' willingness to lend? by Beatty, Anne, Liao, Scott

“…Banks can decrease their future capital inadequacy concerns by reducing lending. The capital crunch theory predicts that lending is particularly sensitive to…”
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The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions by BEATTY, ANNE, SCOTT LIAO, W., WEBER, JOSEPH

“…We investigate how private information and monitoring affect the role of accounting quality in reducing the investment-cash flow sensitivity. We argue that…”
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Financial accounting in the banking industry: A review of the empirical literature by Beatty, Anne, Liao, Scott

“…We survey research on banks׳ financial accounting. After providing a brief background of the theoretical models and accounting and regulatory institutions…”
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Outside Blockholders' Monitoring of Management and Debt Financing by Liao, Scott

“…Corporate governance mechanisms designed to alleviate manager‐shareholder agency conflicts can worsen shareholder‐bondholder conflicts. This study examines how…”
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Alternative evidence and views on asymmetric loan loss provisioning by Beatty, Anne, Liao, Scott

“…Based on a linear provision/charge-off association and V-shaped scatterplots of these variables against nonperforming loan changes, Basu et al. (2020) argue…”
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The spillover effect of fraudulent financial reporting on peer firms' investments by Beatty, Anne, Liao, Scott, Yu, Jeff Jiewei

“…We investigate how high-profile accounting frauds affect peer firms' investment. We document that peers react to the fraudulent reports by increasing…”
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Product Market Peers in Lending by De Franco, Gus, Edwards, Alexander, Liao, Scott

“…This study examines how product market peers affect lending relationships. We contend that firms are more likely to borrow from a bank that has previously lent…”
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Public environmental enforcement and private lender monitoring: Evidence from environmental covenants by Choy, Stacey, Jiang, Shushu, Liao, Scott, Wang, Emma

“…This paper examines whether and how public environmental enforcement affects private lenders’ monitoring efforts and the effectiveness of such monitoring. We…”
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The Effect of Banking Deregulation on Borrowing Firms' Risk‐Taking Incentives by Bens, Daniel, Liao, Scott, Su, Barbara

“…ABSTRACT We examine how regulatory restrictions on capital market activity affect the compensation contracting environment within firms. This study aims to…”
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Capital markets’ assessment of the economic impact of the Dodd–Frank Act on systemically important financial firms by Gao, Yu, Liao, Scott, Wang, Xue

“…We examine stock and bond market reactions to the key events leading to the passage of the Dodd–Frank Act to assess the markets’ expectations about the…”
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Financial Reporting Quality, Private Information, Monitoring, and the Lease-versus-Buy Decision by Beatty, Anne, Liao, Scott, Weber, Joseph

“…A flourishing stream of research suggests that liquidity-constrained firms with low accounting quality have limited access to capital for investments. We…”
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The Commitment Effect versus Information Effect of Disclosure—Evidence from Smaller Reporting Companies by Cheng, Lin, Liao, Scott, Zhang, Haiwen

“…We examine the commitment effect provided by mandatory disclosure and the information effect of voluntary disclosure on market illiquidity by exploring a…”
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Common Mutual Fund Ownership and Systemic Risk by Iselin, Michael, Liao, Scott, Zhang, Haiwen (Helen)

“…ABSTRACT We examine whether bank connections via common mutual fund ownership serve as a contagion channel affecting the systemic risk of the banking system…”
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Evidence on the determinants and economic consequences of delegated monitoring by Beatty, Anne, Liao, Scott, Weber, Joseph

“…We investigate delegated monitoring by examining the determinants and effects of including cross-acceleration provisions in public debt contracts. We find that…”
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The effect of banks’ financial reporting on syndicated-loan structures by Beatty, Anne, Liao, Scott, Zhang, Haiwen (Helen)

“…We explore how an accounting measure of information asymmetry between lead and participating lenders influences syndication structures by examining whether…”
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The Effect of Private Information and Monitoring on the Role of Accounting Quality in Investment Decisions by BEATTY, ANNE, SCOTT LIAO, W., WEBER, JOSEPH

“…We investigate how private information and monitoring affect the role of accounting quality in reducing the investment–cash flow sensitivity. We argue that…”
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The Mechanism Responsible for a Low Electrostatic Discharge Failure Threshold of an Output Buffer Circuit with Low Current Drive Capability by Liao, Jiaw-Ren Shih, Yue, Boon-Khim Liew

“…The electrostatic discharge (ESD) failure threshold of an output buffer is observed to be sensitive to the used-gate finger number. It is found that the lower…”
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L’incidence de l’information privilégiée et du contrôle continu sur le rôle de la qualité de la comptabilité dans les décisions d’investissement by BEATTY, ANNE, SCOTT LIAO, W., WEBER, JOSEPH

“…Les auteurs étudient comment l’information privilégiée et le contrôle continu influent sur le rôle de la qualité de la comptabilité dans la réduction de la…”
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Improved fault localization method for power devices by Huaping Lai, Liao, Scott, Wei Xu

“…Fault localization for power device is difficult due to their special structure with a thick metal layer on the surface as the testing terminal. This layer…”
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Improvement of spacer particle induced reliability failures by Tseng, S., Chien, K., Ruan, V., Liao, S.

“…The poly pillar is a type of defect found in 0.18 /spl mu/m logic based processes, which induces severe yield impact and high temperature operating life (HTOL)…”
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