Publications Database

Welcome to the new Schulich Peer-Reviewed Publication Database!

The database is currently in beta-testing and will be updated with more features as time goes on. In the meantime, stakeholders are free to explore our faculty’s numerous works. The left-hand panel affords the ability to search by the following:

  • Faculty Member’s Name;
  • Area of Expertise;
  • Whether the Publication is Open-Access (free for public download);
  • Journal Name; and
  • Date Range.

At present, the database covers publications from 2012 to 2020, but will extend further back in the future. In addition to listing publications, the database includes two types of impact metrics: Altmetrics and Plum. The database will be updated annually with most recent publications from our faculty.

If you have any questions or input, please don’t hesitate to get in touch.


Search Results

Jin, J.Y., K. Kanagaretnam, Y. Liu and M. Cheng (2021). "Does Citizens’ Financial Literacy Relate to Bank Financial Reporting Transparency?", European Accounting Review , 30, 887-912.

Open Access Download

Abstract In this study, we examine the relationship between financial literacy and bank financial reporting transparency for a sample of banks from the U.S. Following prior literature, we employ discretionary loan loss provisions (DLLP) as our primary measure of bank reporting transparency. We argue that the financial literacy of their customers can influence bank managers’ behaviors with respect to both the mechanics of the loan loss provisioning and their opportunistic actions. Financially literate customers represent more stable sources of funding and have more predictable loan loss provisioning that contributes to more persistent earnings. Financial literacy could also enhance customers’ ability to indirectly follow and monitor bank performance and risk-taking. Therefore, bank managers will be less likely to engage in opportunistic earnings manipulation. Following these arguments, we predict that citizens’ financial literacy is positively associated with bank financial reporting transparency. Consistent with our prediction, we find that the magnitude of bank DLLP is negatively related to state-level financial literacy. Moreover, the association between financial literacy and DLLP is higher for banks with more retail deposits and larger consumer loans, the two channels through which financial literacy could influence bank transparency.