“Why Do Banks Gain and Loss Sell Securities," a study by Notre Dame Professor Jeffrey Burks and Fairfield University Professor John Aland, found banks will look backward when determining what
As banks such as the recently collapsed SVB Financial Group grapple with bond losses, new research from the University of Notre Dame suggests they will .
When companies suddenly replace their auditing firms, the required SEC disclosures are often vague and may be a signal of a forthcoming restatement, but timing is a crucial factor.