Christopher D. Williams

3.9k total citations · 3 hit papers
40 papers, 2.7k citations indexed

About

Christopher D. Williams is a scholar working on Accounting, Finance and Economics and Econometrics. According to data from OpenAlex, Christopher D. Williams has authored 40 papers receiving a total of 2.7k indexed citations (citations by other indexed papers that have themselves been cited), including 35 papers in Accounting, 31 papers in Finance and 11 papers in Economics and Econometrics. Recurrent topics in Christopher D. Williams's work include Banking stability, regulation, efficiency (23 papers), Corporate Finance and Governance (21 papers) and Auditing, Earnings Management, Governance (18 papers). Christopher D. Williams is often cited by papers focused on Banking stability, regulation, efficiency (23 papers), Corporate Finance and Governance (21 papers) and Auditing, Earnings Management, Governance (18 papers). Christopher D. Williams collaborates with scholars based in United States, Hong Kong and Canada. Christopher D. Williams's co-authors include Robert M. Bushman, William J. Mayew, Scott Dyreng, Mary E. Barth, Mark H. Lang, Wayne R. Landsman, Regina Wittenberg-Moerman, Bradley E. Hendricks, Hal D. White and Zhiming Ma and has published in prestigious journals such as Journal of Financial Economics, Management Science and Journal of Accounting and Economics.

In The Last Decade

Christopher D. Williams

38 papers receiving 2.5k citations

Hit Papers

align trajectories

What are hit papers?

Hit papers significantly outperform the citation benchmark for their cohort. A paper qualifies if it has ≥500 total citations, achieves ≥1.5× the top-1% citation threshold for papers in the same subfield and year (this is the minimum needed to enter the top 1%, not the average within it), or reaches the top citation threshold in at least one of its specific research topics.

Are IFRS-based and US GAAP-based accounting amounts comparable?

2012 556 citations Mary E. Barth, Wayne R. Landsman et al. profile →
Accounting discretion, loan loss provisioning, and discipline of Banks’ risk-taking

2012 484 citations Robert M. Bushman, Christopher D. Williams profile →
Religious Social Norms and Corporate Financial Reporting

2012 382 citations Christopher D. Williams et al. Journal of Business Finance &amp Accounting profile →

Peers

Christopher D. Williams

ACCOU

FINAN

EE

SM

SPS

P. Eric Yeung United States

Lubomir P. Litov United States

Isil Erel United States

Denis Sosyura United States

Chee Yeow Lim Singapore

Yuhai Xuan United States

Tony Kang United States

Rüdiger Fahlenbrach Switzerland

Franco Fiordelisi Italy

Fei Xie United States

P. Eric Yeung United States

Christopher D. Williams

1.8k ×0.8

ACCOU

764 ×0.6

FINAN

538 ×0.8

EE

632 ×1.0

SM

92 ×0.6

SPS

Citations per year, relative to Christopher D. Williams Christopher D. Williams (= 1×) peers P. Eric Yeung

Countries citing papers authored by Christopher D. Williams

Since Specialization

Citations

This map shows the geographic impact of Christopher D. Williams's research. It shows the number of citations coming from papers published by authors working in each country. You can also color the map by specialization and compare the number of citations received by Christopher D. Williams with the expected number of citations based on a country's size and research output (numbers larger than one mean the country cites Christopher D. Williams more than expected).

Fields of papers citing papers by Christopher D. Williams

Since Specialization

Physical SciencesHealth SciencesLife SciencesSocial Sciences

This network shows the impact of papers produced by Christopher D. Williams. Nodes represent research fields, and links connect fields that are likely to share authors. Colored nodes show fields that tend to cite the papers produced by Christopher D. Williams. The network helps show where Christopher D. Williams may publish in the future.

Co-authorship network of co-authors of Christopher D. Williams

This figure shows the co-authorship network connecting the top 25 collaborators of Christopher D. Williams. A scholar is included among the top collaborators of Christopher D. Williams based on the total number of citations received by their joint publications. Widths of edges represent the number of papers authors have co-authored together. Node borders signify the number of papers an author published with Christopher D. Williams. Christopher D. Williams is excluded from the visualization to improve readability, since they are connected to all nodes in the network.

All Works

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20 of 20 papers shown

1.

George, Emmanuel T. De, et al.. (2025). Institutional Ownership and Tail Risk Comovement in Banks. Management Science.

2.

Williams, Christopher D., et al.. (2023). Financial reporting quality and optimal capital structure. Journal of Business Finance & Accounting. 51(5-6). 885–910. 8 indexed citations

3.

Even-Tov, Omri, et al.. (2023). The importance of individual-pair lending relationships. Review of Accounting Studies. 29(4). 3907–3945. 5 indexed citations

4.

Hendricks, Bradley E., et al.. (2022). Anticipatory Effects around Proposed Regulation: Evidence from Basel III. The Accounting Review. 98(1). 285–315. 2 indexed citations

5.

Ma, Zhiming, et al.. (2021). What’s My Style? Supply-Side Determinants of Debt Covenant Inclusion. SSRN Electronic Journal. 2 indexed citations

6.

O’Hanlon, Richard, et al.. (2021). Catalogue of pests and pathogens of trees on the island of Ireland. Biology & Environment Proceedings of the Royal Irish Academy. 121B(1). 21–45. 1 indexed citations

7.

Williams, Christopher D., et al.. (2020). Strategic Syndication: Is Bad News Shared in Loan Syndicates?. SSRN Electronic Journal. 5 indexed citations

8.

Williams, Christopher D., et al.. (2020). CDS trading and nonrelationship lending dynamics. Review of Accounting Studies. 26(1). 258–292. 2 indexed citations

9.

Chapman, Kimball, et al.. (2019). Information Overload and Disclosure Smoothing. SSRN Electronic Journal. 1 indexed citations

10.

Khan, Urooj, et al.. (2018). The Effect of Information Opacity and Accounting Irregularities on Personal Lending Relationships: Evidence from Lender and Manager Co-Migration. The Accounting Review. 94(4). 303–344. 16 indexed citations

11.

Barth, Mary E., Wayne R. Landsman, Mark H. Lang, & Christopher D. Williams. (2018). Effects on Comparability and Capital Market Benefits of Voluntary IFRS Adoption. 3(1). 1–22. 26 indexed citations

12.

George, Emmanuel T. De, et al.. (2017). Institutional Ownership and the Propagation of Systemic Risk among Banks. SSRN Electronic Journal. 4 indexed citations

13.

Shakespeare, Catherine, et al.. (2016). Responding to Regulatory Uncertainty: Evidence from Basel III. Deep Blue (University of Michigan). 2 indexed citations

14.

Bushman, Robert M. & Christopher D. Williams. (2015). Delayed Expected Loss Recognition and the Risk Profile of Banks. Journal of Accounting Research. 53(3). 511–553. 212 indexed citations

15.

Neamtiu, Monica, Nemit Shroff, Hal D. White, & Christopher D. Williams. (2014). The Impact of Ambiguity on Managerial Investment and Cash Holdings. Journal of Business Finance & Accounting. 41(7-8). 1071–1099. 42 indexed citations

16.

Hendricks, Bradley E., et al.. (2013). The Effects of Regulation When Managers Have Discretion: Evidence from the Announcement of Basel III. SSRN Electronic Journal. 1 indexed citations

17.

Barth, Mary E., Wayne R. Landsman, Mark H. Lang, & Christopher D. Williams. (2012). Are IFRS-based and US GAAP-based Accounting Amounts Comparable?. SSRN Electronic Journal. 50 indexed citations

18.

Bushman, Robert M. & Christopher D. Williams. (2011). Accounting Discretion, Loan Loss Provisioning and Discipline of Banks' Risk-Taking. SSRN Electronic Journal. 123 indexed citations

19.

Williams, Christopher D.. (2009). Asymmetric Responses to Good and Bad News: An Empirical Case for Ambiguity. SSRN Electronic Journal. 13 indexed citations

20.

Williams, Christopher D.. (2002). Lessons from School-Based Environmental Education Programs in Three African Countries. International Journal of Educational Development. 22(1). 99–100. 6 indexed citations

Rankless uses publication and citation data sourced from OpenAlex, an open and comprehensive bibliographic database. While OpenAlex provides broad and valuable coverage of the global research landscape, it—like all bibliographic datasets—has inherent limitations. These include incomplete records, variations in author disambiguation, differences in journal indexing, and delays in data updates. As a result, some metrics and network relationships displayed in Rankless may not fully capture the entirety of a scholar's output or impact.

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