# Stephen G. Ryan 0 sr1 [Tenured or Tenure Track](/taxonomy/term/4799) Professor of Accounting Vincent C. Ross Professorship in Accounting 1990 [ Personal Website ](http://www.stern.nyu.edu/~sryan) ![Stephen G. Ryan profile photo](/sites/default/files/styles/480w_x_543h/public/media/sryan.jpg?h=89fff19e&itok=hSpyiJHe) Kaufman Management Center 44 West Fourth Street, 10-73 New York, NY 10012 10-73 0 - Ph.D., Business, 1988 Stanford University - A.B., Economics/Philosophy, 1981 Dartmouth University - Accounting for Financial Instruments (BS/MS in accounting program) - Analysis of Financial Institutions (BS and MBA programs) - Empirical Accounting Research on Banking and Debt Contracting (PhD program) - Principles of Accounting (BS program) Stephen G. Ryan is the Vincent C. Ross Professor of Accounting at New York University Stern School of Business. Professor Ryan currently teaches Principles of Financial Accounting in the undergraduate program, Accounting for Financial Instruments in the MS in Accounting program, Analysis of Financial Institutions in the undergraduate and MBA programs, and a doctoral seminar on banking and debt contracting. Professor Ryan has been at Stern since 1990. His primary research areas include accounting measurement, accounting-based valuation and risk assessment, and financial reporting by financial institutions and for financial instruments. Professor Ryan has published in numerous journals including The Accounting Review, Journal of Accounting and Economics, Journal of Accounting Research, Management Science, and the Review of Accounting Studies. He is also the author of Financial Instruments and Institutions: Accounting and Disclosure Rules, second edition (John Wiley & Sons, 2007). Before joining Stern, Professor Ryan worked at Yale School of Organization and Management and Bain and Company. Professor Ryan served on the Financial Accounting Standards Advisory Council, the advisory body for the Financial Accounting Standards Board, from 2000-2003. He has also served on the Financial Accounting Standards Board's Liabilities and Equity Resource and Financial Institutions Advisory groups and chaired the American Accounting Association's Financial Accounting Standards and Financial Reporting Issues Conference committees. Professor Ryan served on the Federal Reserve Bank of New York’s Financial Advisory Roundtable from 2012-2018. Professor Ryan’s served as an editor of the Review of Accounting Studies from 2006-2011 and as a guest editor for the Journal of Accounting Research from 2015-2018. He currently serves on the editorial boards of the Journal of Accounting and Economics and Review of Accounting Studies. Professor Ryan received his Bachelor of Arts from Dartmouth College and his Doctor of Philosophy in business from Stanford University. Accounting - Financial Reporting - Regulatory Bodies (FASB, IASB, PCAOB, SEC, IFRS, GAAP) - Valuation Finance - IPOs Industry - News Media - Housing/Real Estate - Accounting measurement - Accounting-based valuation and risk assessment - Financial reporting by financial institutions and for financial instruments - **Best Paper Prize,** American Accounting Association Financial Accounting and Reporting Section (2011) - **Emerald Management Reviews Citation of Excellence for one of the 50 best articles,** The Accounting Review (2009) - **Co-winner Best Paper Prize,** Accounting Horizons (2006) - **Co-winner Best Paper Prize,** Accounting Horizons (2004) - Kim, S., S. Kim, and S. Ryan (2025) Banks’ Motivations for Designating Securities as Held to Maturity The Accounting Review, 2025, 100 (4): 303-330 - Chen, J., Y. Dou, S. Ryan, and Y. Zou (2025) The Effect of the Current Expected Credit Loss Approach on Banks’ Lending During Stress Periods: Evidence from the COVID-19 Recession The Accounting Review, 100 (1): 113-138. - Keum, D, and S. Ryan (2024) Strategic Upward-Striving toward $100 Million Revenue: Setting Goals to Attract External Attention Organization Science, 35 (3): 974-993 - Ryan, S., and B. Seitz (2023) Gross versus Net Balance Sheet Presentation of Offsetting Derivatives Assets and Liabilities Review of Accounting Studies, 28 (4): 2516-2555. - Neilson, J., S. Ryan, K. Wang, and B. Xie (2022) Asset-level Transparency and the (E)valuation of Asset-Backed Securities Journal of Accounting Research, 60 (3): 1131-1183 - Badia, M., M. Duro, F. Penalva, and S. Ryan (2021) Debiasing the Measurement of Conditional Conservatism Journal of Accounting Research, 59 (4): 1221-1259 - Khan, U., S. Ryan, and A. Varma (2019) Fair Value versus Amortized Cost Measurement and the Timeliness of Other-than-Temporary Impairments: Evidence from the Insurance Industry The Accounting Review, 2019, 94(6): 285-3017 - Bhat, G., S. Ryan, and D. Vyas (2018) The Implications of Credit Risk Modeling for Banks’ Loan Loss Provisions and Loan-Origination Procyclicality Management Science, 2019, 65 (5): 2116-2141 - Dou, Y, S. Ryan, and B. Xie (2018) The Real Effects of FAS 166/167 on Banks’ Mortgage Approval and Sale Decisions Journal of Accounting Research, 56 (3): 843-882