English Abstract: This study examines earnings management method of savings banks which serve as representative … financing institution for people with poor credit. Because regulatory and supervisory regulations of savings banks are different … to those of commercial banks, managers of savings banks may reflect these characteristics in earnings management method …

quality and capital adequacy of savings banks. First, the results show that savings banks with higher proportion of outside … higher BIS ratio. Second, savings banks with higher levels of outside directors' career diversity have higher non …-performing loan ratio and lower BIS ratio. Third, savings banks with higher proportion of outside directors who majored in business or …