142.信用风险与国际财务报告准则：信用违约互换的案例.docx

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142.信用风险与国际财务报告准则：信用违约互换的案例Gauri Bhat*,Jeffrey L.Callen**,Dan Segal***Feb.2022*Olin Business School,Washington University in St.Louis,One Brookings Drive,MO 63105,USA;bhat@https://www.sodocs.net/doc/341348780.html**Rotman School of Management,University of Toronto,105 St.George St.,Toronto Ontario,Canada M5S 3E6;callen@rotman.utoronto.ca***Arison School of Business,Interdisciplinary Center Herzliya,Israel 46510 and Singapore Management University,Singapore;dsegal@idc.ac.il Acknowledgements Bhat gratefully acknowledges the Center for Research in Economics and Strategy(CRES)at the Olin Business School for financial support.Callen gratefully acknowledges the Humanities and Social Sciences Research Council of Canada for financial support.We wish to acknowledge the anonymous reviewer of this Journal for detailed and constructive comments.We wish to thank workshop participants at the University of Missouri-Columbia,University of Notre Dame,University of Waterloo,Washington University in St.Louis,and the Hebrew University of Jerusalem.We also wish to thank conference participants at the 2022 Winter Global Conference on Business and Finance,2022 University of Minnesota Empirical Accounting Research Conference,2022 Utah Winter Accounting Conference Program,and the 21st Annual Conference on Financial Economics&Accounting.We also with to acknowledge Richard Carrizosa the discussant at the 2022 Utah conference and Nicole Jenkins the discussant at the 21st Annual Conference on Financial Economics&Accounting Gauri Bhat*,Jeffrey L.Callen**,Dan Segal***Feb.2022*Olin Business School,Washington University in St.Louis,One Brookings Drive,MO 63105,USA;bhat@https://www.sodocs.net/doc/341348780.html**Rotman School of Management,University of Toronto,105 St.George St.,Toronto Ontario,Canada M5S 3E6;callen@rotman.utoronto.ca***Arison School of Business,Interdisciplinary Center Herzliya,Israel 46510 and Singapore Management University,Singapore;dsegal@idc.ac.il Acknowledgements Bhat gratefully acknowledges the Center for Research in Economics and Strategy(CRES)at the Olin Business School for financial support.Callen gratefully acknowledges the Humanities and Social Sciences Research Council of Canada for financial support.We wish to acknowledge the anonymous reviewer of this Journal for detailed and constructive comments.We wish to thank workshop participants at the University of Missouri-Columbia,University of Notre Dame,University of Waterloo,Washington University in St.Louis,and the Hebrew University of Jerusalem.We also wish to thank conference participants at the 2022 Winter Global Conference on Business and Finance,2022 University of Minnesota Empirical Accounting Research Conference,2022 Utah Winter Accounting Conference Program,and the 21st Annual Conference on Financial Economics&Accounting.We also with to acknowledge Richard Carrizosa the discussant at the 2022 Utah conference and Nicole Jenkins the discussant at the 21st Annual Conference on Financial Economics&Accounting。