# Financial Institutions and Instruments

##  Financial Institutions and Instruments

- Chongho Kim, Paul E. Fischer, and Frank Zhou, "[Disagreement About Fundamentals: Measurement and Consequences](https://www.stern.nyu.edu/sites/default/files/assets/documents/Fischer%2C%20Kim%2C%20Zhou_0.pdf)," Review of Accounting Studies: 2021.
- Stephen G. Ryan and Barbara Seitz, "[GROSS VERSUS NET BALANCE SHEET PRESENTATION OF OFFSETTING DERIVATIVES ASSETS AND LIABILITIES](https://www.stern.nyu.edu/sites/default/files/assets/documents/ryan%20seitz%20february%202021.pdf)," Working Paper: 2021.
- Stephen G. Ryan, Jed J. Neilson, Philip Wang, and Biqin Xie, "[Asset-Level Transparency and the (E)Valuation of Asset-Backed Securities](https://www.stern.nyu.edu/sites/default/files/assets/documents/asset-level%20transparency%20jar%202021.pdf)," Journal of Accounting Research: 2021.
- Stephen G. Ryan, Urooj Khan and Abhishek Varma, "[Fair Value versus Amortized Cost Measurement and the Timeliness of Other-than-Temporary Impairments: Evidence from the Insurance Industry](https://www.stern.nyu.edu/sites/default/files/assets/documents/khan%20ryan%20varma%20tar%20november%202019.pdf)," Columbia Business School Research Paper No. 17-109: 2019.
- Stephen G. Ryan, Sehwa Kim and Seil Kim, "[Economic Consequences of the AOCI Filter Removal for Advanced Approaches Banks](https://www.stern.nyu.edu/sites/default/files/assets/documents/kim%20kim%20ryan%20tar%202019.pdf)," 29th Annual Conference on Financial Economics & Accounting 2018, Baruch College Zicklin School of Business Research Paper No. 2018-10-06: 2019.
- Stephen G. Ryan, Gauri Bhat, Dushyantkumar Vyas, "[The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality](https://www.stern.nyu.edu/sites/default/files/assets/documents/bhat%20ryan%20vyas%20mgmt%20science%20may%202019.pdf)," Management Science 65(5):2116-2141: 2019.
- Stephen G. Ryan, Yiwei Dou, and Biqin Xie, "[The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions](https://www.stern.nyu.edu/sites/default/files/assets/documents/DOU_et_al-2018-Journal_of_Accounting_Research.pdf)," Journal of Accounting Research, Vol. 56: 2018.
- Stephen G. Ryan, Viral V. Acharya, "[Banks’ Financial Reporting and Financial System Stability](https://www.stern.nyu.edu/sites/default/files/assets/documents/ACHARYA_et_al-2016-Journal_of_Accounting_Research.pdf)," Journal of Accounting Research: 2016.
- Yiwei Dou, Jing Chen, and Youli Zou, "[Information Externalities of SFAS 161: Evidence from Supply Chains](https://www.stern.nyu.edu/sites/default/files/assets/documents/ChenDouZou2021TAR.pdf),". The Accounting Review: 2021.
- Yiwei Dou and Yongoh Roh, "[Public Disclosure and Consumer Financial Protection](https://www.stern.nyu.edu/sites/default/files/assets/documents/DouRoh2021WP.pdf)," Working Paper: 2021.
- Yiwei Dou, Daniel Aobdia, and Jungbae Kim, "[Public audit oversight and the originate-to-distribute model](https://www.stern.nyu.edu/sites/default/files/assets/documents/AobdiaDouKim2021JAE.pdf)," Journal of Accounting and Economics 72: 2021.
- Yiwei Dou, "[The Spillover Effect of Consolidating Securitization Entities on Small Business Lending](https://www.stern.nyu.edu/sites/default/files/assets/documents/Dou2021TAR.pdf)," The Accounting Review, Forthcoming: 2021.
- Yiwei Dou, Brian Akins, and Jeffrey Ng, "[Corruption in bank lending: The role of timely loan loss recognition](https://www.stern.nyu.edu/sites/default/files/assets/documents/AkinsDouNg2017JAE_0.pdf)," Journal of Accounting and Economics 63, Issues 2–3: 2017.